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通过我国市场经济的建立,国有企业在调整经济结构,转换经营机制,建立现代企业制度中,深化改革,积极参与市场竞争,注重提高经济效益,取得了显著的成就,为国民经济增添了巨额财富。但是,由于许多国有企业面临的问题比较复杂,如何转变传统观念,建立适应现代企业制度的财务管理,就显得更加迫切需要。笔者拟就此从五个方面加以论述。一、追求合理的资本结构,降低资产负债率所谓资本结构,主要是指权益资金和借入资金的比例关系。完全通过权益资金
Through the establishment of a market economy in China, state-owned enterprises, in adjusting their economic structure, transforming their operating mechanisms, and establishing modern enterprise systems, have deepened reforms, actively participated in market competition, and focused on improving economic efficiency. They have made remarkable achievements and added enormous wealth to the national economy. . However, due to the complex issues faced by many state-owned enterprises, how to change the traditional concepts and establish a financial management system that meets the modern enterprise system will become even more urgent. The author intends to discuss this from five aspects. First, the pursuit of a reasonable capital structure, reduce the asset-liability ratio The so-called capital structure, mainly refers to the ratio of equity funds and borrowed funds. Completely through equity funds