论投资人对企业的财务管理 |
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引用本文: | 张亚春.论投资人对企业的财务管理[J].河北工程大学学报(社会科学版),2004,21(3):114-115. |
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作者姓名: | 张亚春 |
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作者单位: | 河北工程学院,河北,邯郸,056038 |
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摘 要: | 国有资产的保值、增值已成为当前深化国有企业改革的重点问题,国家投资(投资人)建立企业的目的之一是解决就业和使企业价值的最大化。由于所有权与经营权的分离可能出现投资人与经营者的经营目标不一致而产生分岐。作为投资人如何使资本保值、增值已成为投资的主要目标。确定正确的投资方向和决策程序,建立内部控制制度、加强成本费用的管理已成为当务之急。投资人只有加强财务管理才能获得真实可靠的财务信息。
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关 键 词: | 国有资产 保值 增值 财务管理 |
文章编号: | 1008-9896(2004)03-0114-02 |
修稿时间: | 2004年2月16日 |
Discussion about investor's financial management |
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Authors: | ZHANG Ya-chun |
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Abstract: | Value stability and increment of the state-owned property has become the focus of making further reform on the state-owned enterprises and one of the goals of governmental investors's establishing an enterprise is to solve employment problem and maximize the value of the enterprises. Investors and manager may divert in the managing goal due to the separate rights of owning and managing. It's for the investors to decide how to maintain and enlarge the capital, which becomes the leading goal of investment.It's becoming urgent to decide how to make a right investing decision to establish the procedure and how to establish internal controlling system .Investors should reinforce the financial management in order to obtain real and reliable financial information. |
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Keywords: | national property value stability value increment financial management |
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