经营者理财的矛盾及其协调

Brief Research to the Contradictions of the Managers' Handling Financial Matters and the Coordination of them

本文从会计利润与财务实力的矛盾与协调,集权与分权财务体制的设计,财务风险与财务收益的控制,资本结构中各种比例关系的设计,出资者理财、经营者理财和财务经理理财的统一和协调等五个方面,对经营者理财应考虑的问题及采取的对策进行了粗浅的探讨,得出了出资者、经营者和财务经理三个层次的财务管理的协调运转是经营者理财的基本使命与关键这样一个结论。

In this article, by analyzing the following five aspects -the contradiction and the coordination between accounting profit and financial strength, the design of centralized financial system and decentralized financial system, the design of the proportion of all kinds of capital in capital structure and the unity and the coordination of handling financial matters among the capital provider (or owner) , the manager and the financial officer, the author discussed the problems that the manager should consider when handling financial matters and the solutions to them, and then drew a conclusion that the coordination of financial management of the three levels is the manager' s basic duty and the key to the management of financial matters.