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论金融资产管理公司的经营目标与财务目标
引用本文:文学,郝君富.论金融资产管理公司的经营目标与财务目标[J].当代经济管理,2003,25(5):49-53.
作者姓名:文学  郝君富
作者单位:1. 湖南大学会计学院,湖南,长沙,410079
2. 北京大学经济学院,北京,100871
摘    要:本文在分析我国金融资产管理公司的经营性质和特殊使命的基础上,结合对企业财务理论知识的研究,提出了我国金融资产管理公司的经营目标与财务目标。

关 键 词:金融资产管理公司  经营目标  财务目标
文章编号:1003-3920(2003)05-0049-05

The Operation and Finance Targets of Asset Management Corporation
WEN Xue,HAO Jun-fu.The Operation and Finance Targets of Asset Management Corporation[J].Contemporary Economic Management,2003,25(5):49-53.
Authors:WEN Xue  HAO Jun-fu
Institution:WEN Xue1,HAO Jun-fu2
Abstract:The main innovation of this essay is that it reconstructs the operation and finance targets of AMCs,based on the practice and policy of AMCs.The short-term operation target of AMCs is to dispose NPL and reduce the loss. While the long-term strategic target of AMCs is to improve corporate governance so as to realize the objectives of maintenance and increase of state-owned assets.The general finance target of AMCs is to improve financial governance so as to realize the objectives of maintenance and increase of state-owned assets.Their particular finance target should be to dispose NPL efficiently,make the cash flow certain,minimize the loss of NPL and maximize the increase of cash flow.
Keywords:asset management corporation  operation target  finance target
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