摘要
企业管理应以财务管理为中心 ,已成为理论界和实务界的一种共识。财务管理的重点是投资管理 ,从四个方面进行了论证 :一是从财务管理产生和发展的历史 ,论证了以投资为重点是财务管理发展的历史选择 :二是从财务管理三大块内容之间的内在联系来分析 ,论证了财务管理应以投资管理为重点 ,三是论述了以投资管理为重点 ,符合财务管理的目标 ;四是论述了知识经济条件下 。
If is a consensus of both theoretical and practical circles that financial management should stand in the centre of enterprise management.The key point in fanancial management is investment management.It can be verified along the following four lines:1?The history of emergence and development of finamcia management can verify that taking investment as the key point is the historical choice for the development of financial management ,2?The analysis of the internal relations of the three inain financial parts can verify that investment management should be taken as the key link in financial management;3?In vestment management taken as the key point accords with the target of financial management;4?In vestment management can further speak for ist own importance under knouledge economy.
出处
《怀化学院学报》
2003年第1期33-35,共3页
Journal of Huaihua University
关键词
企业管理
财务管理
投资管理
收益分配
管理目标
financial management
investment management
financing
distribution of income