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xian dai qi ye zhi du xia cai wu guan li de ji ben te zheng
Author(s): 
Pages: 48
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  现代企业制度财务管理财务主体财务运作财务问题财务决策财务部门时间价值内部资金管理财务预算;
Abstract: 在现代企业制度下,企业财务管理具有以下基本特征:1.财务运作以企业经营者和所有者为主体。现代企业制度下企业财务运作的主体是由企业的经营者和所有者所组成的微观财务主体,其权利独立于政府。企业在理财过程中不直接受政府的管理,而遵循公司法、税法等法律规范。企业...
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