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在我国社会主义市场经济体制下,传统的计划财务管理模式已不适应新的经济发展形式,需要更新观念,如树立市场观念、风险与收益对等观念、时间价值观念、机会成本观念、资金循环观念、法制观念、科学管理观念等等,使企业由内向型向外向型、由封闭型向开放型转变,从事前预测、决策出发,使企业经济活动更加符合市场经济的要求,使企业的财务管理高效、科学、规范,以实现企业自身生存、发展及利润最大化目标,并逐步与国际惯例接轨。
Under the socialist market economy system in our country, the traditional planned financial management model has not adapted to the new economic development pattern and needs to be updated. For example, the concept of market, the concept of risk and return, the concept of time and value, the concept of opportunity cost and the capital circulation Concept, the concept of legal system, the concept of scientific management, and so on, so that enterprises from inward to outward-type, from closed to open-type change, in the pre-forecasting, decision-making starting to make business more in line with the economic activities of the market economy, so that corporate finance Management efficient, scientific and standardized in order to achieve their own survival, development and profit maximization, and gradually with the international practice.