浅析企业财务管理目标的跟踪与控制

An Analysis on Tracking and Controlling Objectives in Corporate Accounting Management

企业财务管理长期（总体）目标的实现要靠阶段性的各个短期目标来实现。本文通过对影响企业财务管理目标的主要因素分析,提出了一套跟踪考核企业财务管理目标的指标体系及分析方法,进而陈述了防范企业经营活动脱离财务管理目标的一系列控制措施。

The realization of long-term objectives depends on periodic realization of short-term ones in corporate accounting management. On the basis of analyzing major elements affecting objectives in corporate accounting management, this paper puts forward a set of indexes system and analytical methods for assessing such objectives, and elaborates on a range of measures preventing business operation from deviating from accounting management objectives.