企业财务管理体制研究论文.pdf

企业财务管理体制研究 【摘 要】 财务管理的目标是企业理财活动所希望实现的结果，是评价企业理财活动 是否合理的基本标准。确立合理的财务管理目标，在理论和实践上都有重要的意 义；财务管理活动是企业的资金管理；保证企业正常运作的是合理的资金流动。 因此，财务管理尤其是资金的管理成为企业管理活动的重要组成部分；财务报告 为信息用户的决策提供较强相关性的信息，因此我国财务报告体系的改革在财务 体制管理中占有重要的意义。通过对企业财务管理的研究笔者对目前我国学术界 存在的几种关于财务管理目标的观点提出自己的看法，认为企业价值最大化是我 国企业财务管理目标的现实选择，并对如何加强企业财务管理的有效途径，提出 了我国企业财务管理主体发展的思路及财务报告体系改革思路。 【关键词】企业；财务管理体制；现实选择；财务报告体系 Enterprise financial control system research Abstracts: The financial control goal is the enterprise manages finances the activity to hope the realization the result, is appraises the enterprise to manage finances moves whether reasonable primary standard. Establishes the reasonable financial control goal, all has the vital significance in the theory and the practice; The financial control activity is enterprise's fund management; Guaranteed the enterprise normal operation is the reasonable resource flow. Therefore, financial control in particular fund management into business management activity important constituent; The financial report provides the strong relevant for the information user's decision-making information, therefore our country financial report system reform holds the vital significance in the financial system management. Through to the enterprise financial control research author several kinds which exists to the present our country academic circles about the financial control goal viewpoint proposed own view, thought the enterprise value maximization is Our country Enterprise financial control goal reality choice, and how to strengthens the enterprise financial control the effective way, proposed Our country Enterprise financial control main body development mentality and the financial report system reform mentality. 1/13 Keywords: Enterprise; Financial control system; R