论文部分内容阅读
现代社会正发生着日新月异的变化,各种有效制度与手段的建立与完善,不仅仅大大提高了社会的经济水平,更将人类社会从工业经济时代逐渐向知识经济时代推进,在我国,尤其是改革开放以来更为显著。改革开放制度实施后加速了我国企业经营环境复杂化进程,传统财务管理中存在的缺陷也日益突出,现阶段内,已经不能够满足现代企业的发展需求,因此各大企业迫切需要财务管理趋向于战略财务管理发展。基于现代“企业价值创造”是现代管理中一个重要的启发性法则,鉴于现代企业财务管理中越来越重视对企业价值创造以及财务管理问题的研究,因而,财务管理在企业价值创造中所占据的地位越来越重要。本文针对于财务管理在企业价值创造中的核心贡献以及现行企业财务管理的发展需求与特点,对财务管理在企业价值创造中的核心地位进行详细的研究。
The modern society is undergoing rapid changes. The establishment and perfection of various effective systems and means not only greatly raise the economic level of society, but also gradually promote human society from the era of industrial economy to the era of knowledge-based economy. In our country, Since the reform and opening up more pronounced. After the implementation of the reform and opening up policy, the process of compiling the business environment in our country has been accelerated, and the defects in the traditional financial management have become increasingly prominent. At this stage, the development needs of modern enterprises can no longer be met. Therefore, the major enterprises urgently need financial management trends Strategic Financial Management Development. Based on the modern “enterprise value creation ” is an important heuristic law in modern management. In view of the fact that modern enterprise financial management is paying more and more attention to the research of enterprise value creation and financial management, financial management in the enterprise value creation Occupy more and more important position. This article focuses on the core contribution of financial management in the creation of enterprise value and the development demand and characteristics of current enterprise financial management, and makes a detailed study on the core position of financial management in the creation of enterprise value.