| 对中小企业财务管理目标定位的思考 |
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| 引用本文： | 刘海风,方德英.对中小企业财务管理目标定位的思考[J].河南科技大学学报(社会科学版),2007,25(4):75-77. |
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| 作者姓名： | 刘海风 方德英 |
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| 作者单位： | 1. 河南科技大学,经济与管理学院,河南,洛阳,471003
2. 北京联合大学,商务学院,北京,100025 |
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| 摘 要： | 中小企业在发展环境、资源等方面具有生产要素简单、资金规模小和融资困难等特殊性,财务管理目标的选择是其生存与发展的关键。针对中小企业财务管理现状对比4种财务利润管理目标的优劣,适合中小企业的财务目标应该定位在反映企业综合关系,并使企业资源配置达到最优化,从而使利润达到最大化的位置。
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| 关 键 词： | 中小企业 财务管理 管理目标 |
| 文章编号： | 1672-3910(2007)04-0075-03 |
| 修稿时间： | 2006年12月28 |
Aim Orientation of Financial Management in Small & Medium-sized Enterprises |
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| LIU Hai-feng,FANG De-ying.Aim Orientation of Financial Management in Small & Medium-sized Enterprises[J].Journal of Henan University of Science & Technology:Social science,2007,25(4):75-77. |
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| Authors: | LIU Hai-feng FANG De-ying |
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| Abstract: | Small & medium-sized enterprises have the characteristics of simple productive factors,small scale capital,hard-financing in their developing environment,dependant resources,the choice of their financial management aim is the crux factor.In terms of financial management in a broad sense,the paper compares the superiority and inferiority of a couple of their aims,analyzes the actuality of their management and demonstrates their aims should be oriented to reflect the comprehensive relations of them,maximize profits on the basis of optimization of resource collocation of them with their characteristics. |
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| Keywords: | small & medium-sized enterprises financial management management aim |
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