论资本经营型的财务管理模式

Study on Financial Management Modal of Capital Operation Enterprise

近些年来 ,资本经营与财务管理的组合一直是会计学界深入讨论的财务管理议题。笔者认为 ,随着现代资本市场的发展和逐步完善 ,资本经营型的财务管理必将成为财务管理的一种新模式 ,财务管理的全部目的必须服从和服务于实现企业资本和价值最大化。

Recently, combination of capital operation and financial management is a main subject in financial management field. With the development and mature of modern capital market, financial management of capital operation enterprises will be a new modal of financial management, because the whole object of financial management is to realize the greatest value of enterprises.