| 财务管理观念新解 |
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| 引用本文： | 刘春鑫.财务管理观念新解[J].天津市财贸管理干部学院学报,2005,7(1):39-40. |
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| 作者姓名： | 刘春鑫 |
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| 作者单位： | 天津市天马企业集团有限公司,天津,300074 |
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| 摘 要： | 随着市场经济的发展,竞争已趋激烈,与此相适应的财务管理的观念也随之发生变化。企业财务管 理的主体首先是公司董事会,财务管理的目标应该是降低成本,财务管理的客体首先是人,财务管理要实现激励措 施与约束手段的统一 转变财务管理观念要有风险观念,知识效益和人才价值观念,现金流量观念等。
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| 关 键 词： | 财务管理 观念 企业 资金 |
| 文章编号： | 1008-9055(2005)01-0039-02 |
| 修稿时间： | 2004年11月8日 |
New Thought on Financial Management Idea |
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| LIU CHun-xin.New Thought on Financial Management Idea[J].Journal of Tianjin Institute of Financial and Commercial Management,2005,7(1):39-40. |
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| Authors: | LIU CHun-xin |
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| Institution: | Tianma Enterprises Ltd.. Tianjin 300074 |
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| Abstract: | Going with the development of market economy, enterprises compete more and more violently. Then their financial management idea changes with the situation. The main body of financial management firstly should be the board of directors. The target should be the cost reduction. The object should be the staff. Financial management should combine encouraging measure with restricted game. Changing our minds of financial management should include: risk idea; knowledge benefit; talent value sense and cash flow sense. |
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| Keywords: | financial management sense enterprise cash |
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