中国产权制度改革与财务管理目标实现问题研究

产权制度改革是为了解决经济中的效率和效益问题,财务管理目标是一种明确的价值标准,它可以及时、清晰地对决策的成功与失败进行度量。在产权制度改革中,应以企业价值最大化作为产权交易的评价标准,从企业长期持续发展的角度进行产权方案的制定和实施,要把握和统筹企业的短期利益和长期利益、国家利益和企业利益的关系。

The Research on China's Equity Ownership System Reforms and Finance Management Target

Chinas equity ownership system reform is to solve the issues of economic efficiency and profit.As a definite value standard,finance management target can instantly clarify the measurement on decision making.In the reform on owership system.Enterprises need apply profit maxmization to measuring property right transactions,aiming to achieve long-term sustainable development,and balancing the relationship between enterprise long-term and short-term benefit & national benefit and enterprise benefit.