自考本科《企业财务管理》毕业论文范文财务管理的目标..docVIP

浅析财务管理的目标 目 录 摘要·····································3 第一章 引言····································4 1.1财务管理目标····································4 1.2确立合理的财务管理目标····································4 1.3企业理财活动所希望实现的结果····································4 1.4企业财务管理目标决定于企业管理活动与目标·························5 第二章 确定企业财务管理目标的意义························5 2.1激励和约束作用······························5 2.2指导和评价作用······························5 2.3桥梁作用·································5 2.4几种财务管理目标的比较分析·························5 第三章 现阶段我国企业财务管理的目标··························6 3.1企业价值最大化符合社会主义基本经济规律性··························7 3.2企业价值最大化有利于企业长期稳定发展····················7 3.3企业价值最大化本身是一个多元化、多层次的目标体系·················7 第四章 私营企业财务管理特征····························8 4.1凭经验决策···································8 4.2财务人员业务素质低······························8 4.3业主“说了算” ·······························8 第五章 造成私营企业财务管理现状的影响因素·························9 5.1宏观社会环境因素的影响·····························9 5.2微观环境因素的影响·····························9 5.3组织形式的选择不同类型的企业，其资本来源结构不同···············9 5.4业主素质···································10 5.5企业文化··································10 5.6科技发展状况··································10 第六章 更新财务管理理念，确立其战略核心地位·····················10 6.1树立民营企业的诚信文化理念···························10 6.2建立健全内部会计控制和内部审计制度·······················11 6.3强化营运资金管理，提高资金利用效率·······················11 6.4提高会计人员素质，加强会计基础工作······················12 6.5增强风险意识，加强风险管理··························12 结 论··································13 参考文献·······································14 致 谢·······································15 摘　要 财务管理是企业管理的重要组成部分，渗透到企业的各个领域、环节之中。财务管理直接关系到企业的生存与发展，从某种意义上说，它是企业可持续发展的一个关键。在计划经济时代，我国的企业管理与财务管理不是以追求企业效益为目标，收益分配是按劳分配口号下的平均主义。党的十四届三中全会明确提出了国有企业的改革方向，要求建立现代企业制度和实行科学的企业管理和财务管理。在知识经济时代，企业的每一项财务活动均是由人发起、操作和管理的，其成效如何也主要取决于人的知识和智慧以及个人的努力程度。企业财务管理必须树立“以人为本”的思想，建立责、权、利相结合的财务运行机制，强化对人的激励和约束，充分调动人的积极性、主动性和创造性。这是企业顺利而有效地开展财务活动、实现财务管理目标的根本保证。 2.2指导和