| 现代企业财务管理体制刍议 |
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| 引用本文： | 李光. 现代企业财务管理体制刍议[J]. 商业研究, 2007, 0(9): 150-151 |
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| 作者姓名： | 李光 |
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| 作者单位： | 黑龙江省农垦土地估价事务所,黑龙江,哈尔滨,150001 |
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| 摘 要： | 现代企业制度的主要特征是产权明晰,政企分开,责任明确,管理科学,这是现代企业制度的核心。按照市场经济和现代企业制度的要求,企业的内部财务管理体制应该是集权与分权的结合,这是由于企业内部多层次组织结构决定的。根据目前我国企业管理的现状,建立企业财务管理体制必须有相应的措施作保障。
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| 关 键 词： | 现代企业 财务管理 配套措施 |
| 文章编号： | 1001-148X（2007）09-0150-02 |
| 收稿时间： | 2007-05-28 |
| 修稿时间： | 2007-05-28 |
Mordern Corporate Management System |
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| SUN Bin - feng, LU Xiong - wei, LI Jun. Mordern Corporate Management System[J]. Commercial Research, 2007, 0(9): 150-151 |
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| Authors: | SUN Bin - feng LU Xiong - wei LI Jun |
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| Affiliation: | Heilongjiang Province Arable Land Assemement Agency, Harbin 150010, China |
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| Abstract: | Modem corporate management system is mainly charaterized by the clear separation of ownership and management, undertaking different responsibilities. According to the demand of market economy and modem corporate system, the enterprise internal accounting and financial management should also reflect this responsibilty clarification as a result of complex corporate structure. Considering the curment management practice, the paper proposes some measures of establishing the gurantee system for enterprise accounting and financial management. |
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| Keywords: | modem enterprises accounting and financial management auxilary measures |
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