| 税收筹划在企业财务管理中的运用 |
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| 引用本文： | 陈祖英,肖新花.税收筹划在企业财务管理中的运用[J].福建农林大学学报(哲学社会科学版),2004,7(3):52-54. |
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| 作者姓名： | 陈祖英 肖新花 |
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| 作者单位： | 福建农林大学经济与管理学院,福建,福州,350002 |
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| 摘 要： | 在市场经济条件下 ,税收是企业经营决策必须考虑的重大因素之一 ,且税收筹划的目标与企业的财务管理目标——企业价值最大化是一致的。本文阐述了税收筹划在企业的筹资决策、投资决策、利润分配及资产重组等财务管理活动中的具体运用。
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| 关 键 词： | 税收筹划 财务管理 运用 |
| 文章编号： | 1671-6922(2004)03-0052-03 |
| 修稿时间： | 2004年4月1日 |
The application of tax planning in the enterprises' financial management |
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| CHEN Zu-ying,XIAO Xin-hua.The application of tax planning in the enterprises'''' financial management[J].Journal of Fujian Agriculture and Forestry University,2004,7(3):52-54. |
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| Authors: | CHEN Zu-ying XIAO Xin-hua |
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| Abstract: | Tax is one of the important factors in enterprises' management decisions in the circumstance of market economy. And the target of tax planning is maximum of the enterprises' value, which is consistent with the target of financial management. The paper expounds the application of tax planning in the financial management activities such as raising capital decision, investment decision, profits allocation and asset restructuring. |
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| Keywords: | tax planning financial management application |
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