现代企业管理:从“利润导向时代”到“财务导向时代”

Modem enterprise management:form the era of profit's guidance to the era of finance's guidance

本文从现代企业内部动力机制与外部环境等方面 ,论述了我国现代企业管理应从“利润导向时代”走向“财务导向时代” ,这是现代企业制度得以真正确立的重要内容 ,也是现代企业管理从观念到方式上的革命性变革。在管理观念上 ,强化企业财务管理就意味着企业要树立资产经营观念 ,提高资本运营水平 ;在管理方式上 ,财务管理已不再是会计管理的附加职能 ,而应在企业资金筹集的决策与控制、企业投资的决策与控制以及企业风险的决策与控制方面展开其全新的内容。现代企业管理的时代转变是历史的必然。能否意识到这一点 。

The author's opinion is that the goal of modern-financial-management is the whole financial condition of an enterprise rather than the profit alone,considering the inner-function as well as the outside circumstances It's the key point among the modern-enterprise-institution and at the same time it means great changes in managing-concept and managing-style The modern-financial management stresses the administration of the enterprise's assets for making profit,and,consists in making policies in several aspects such as raising funds,investment,control of business risk and so on Now,the modern-financial management is making strong effects on the enterprise's development Every manager should care much about it and put into action thoroughly