企业融资行为的缺陷与优化

Shortcomings and optimization of financing behavior of enterprises

加入WTO后,中国企业进一步融入到全球化的环境中;十六大以后国有企业体制和金融体制等正在酝酿重大变革,深化产权制度改革已是迫在眉睫。企业的行为是否顺应这些剧变,决定了企业的生存和发展。众所周知,企业管理以财务管理为核心,企业行为以财务行为为重点。企业的财务行为由一系列收支行为组成。一系列收支行为的质量,决定了企业财务行为是否优质、高效,这对企业发展具有非常重要的现实意义。

After China 's WTO entry, the enterprises of China further get into changeable global environment. After 16th Party Conference, the great change of state-run enterprise system and financing system is discussed to occur. Property system reform is urgent. Whether the behavior of enterprises accords with the change decides the existence and development of the enterprises. It is well-known that the core and focus of enterprises management is financial management. The financial behavior of enterprises consists of a series of receipts and expenditure. The quality of a series of receipts and expenditure decides whether the financial behavior of enterprises is good and efficient, which is important reality for enterprises to develop.