摘要
现代企业制度下,邮电企业管理应该以资金管理为中心,而提高邮电资金管理水平关键的问题是观念的更新。作者认为,邮电企业经营管理人员应该树立全员理财观念、货币时间价值观念、风险价值观念、摒弃财会不分观念,才能有效发挥企业财务管理的职能。
Under the modern system of enterpise,the management of post and telecommunications enterprises should revole around fund management,and the key to improving the level of fund management is the renewal of concepts In the authors opinion,managers should foster the concepts of financial transcanction by staff ,time value of money and risk value of investment,and discard the concept of the cocept of unseparating finance and accountancy Only by doing so can we elaborate the function of financial management efficiently
出处
《西安邮电学院学报》
1998年第1期60-63,共4页
Journal of Xi'an Institute of Posts and Telecommunications
关键词
资金管理
财务管理
邮电企业
Fund management Time value of money Risk value of investment Financial management