| 中小企业财务治理问题探讨 |
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| 引用本文： | 曾爱军. 中小企业财务治理问题探讨[J]. 商业研究, 2006, 0(15): 77-79 |
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| 作者姓名： | 曾爱军 |
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| 作者单位： | 广东商学院,会计系,广东,广州,510320 |
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| 基金项目： | 广东省2005年度会计科研课题的阶段性成果,项目编号:05101 |
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| 摘 要： | 企业具体的财务管理活动要以财务治理战略为导向,而我国中小企业由于历史发展的原因,其财务治理结构不受重视,存在着诸多问题。从战略导向的角度来建立良好的财务治理机制,为解决中小企业具体的财务管理问题提供了一个新视角。
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| 关 键 词： | 中小企业 财务治理 财权配置 |
| 文章编号： | 1001-148X（2006）15-0077-02 |
| 收稿时间： | 2005-11-14 |
| 修稿时间： | 2005-11-14 |
SME''''s Financial Governance |
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| ZENG Ai-jun. SME''''s Financial Governance[J]. Commercial Research, 2006, 0(15): 77-79 |
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| Authors: | ZENG Ai-jun |
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| Affiliation: | Department of Accounting, Gnangdong Commerce College, Guangzhou, Guangdong 510320, China |
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| Abstract: | The concrete financial management activity of enterprises should take the financial governance strategy as the direction.Because of historical development,the financial governance of the Small and Medium-sized Enterprises(SME) in china has not been fully noted so that it breeds many problems.As to the strategic guidence,the building of SME's financial governance mechanism offers a new solution to the concrete financial management problems. |
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| Keywords: | small and medium-sized enterprises(SME) financial governance allocation of property rights |
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