企业内部财务关系演变及对财务管理的启示

现在企业制度下,企业已成为经济实体意义上的法人实体和市场竞争主体。企业经营者为完成所有者赋予的经营责任目标,在企业内部所建立的以责任管理为内容的代理关系网络,使传统企业制度下的企业内部财务关系演变为"三纵一横"的新型内部财务关系。因此,企业需着力构建体现新型企业内部财务关系的财务管理体制,并应努力探究纵横结合的财务管理的新内容、新方法。

The Development of Financial Relationship in Enterprise and Its Enlightenment to Financial Management

At present enterprise in its system has already become potentially legal entity in economy field and the main body in the competitive market.To achieve thegoal given by the owner of enterprise,enterprise operator establishes agent network responsible for the enterprise management.This changes the financial relationship into a new three-vertical-and-one-horizontal one from its traditional system.Therefore,the enterprise needs constructing a new-typed financial management system reflecting its new financial relationship,and has to explore vertically and horizontally new contents and methods of financial management.