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财务管理目标是指导企事业单位进行财务管理的方向性、纲领性规定。财务管理目标决定着财务管理的方法、模式、内容以及财务管理相关制度的建设。换言之,所有的财务管理工作都是围绕着财务管理目标和为实现既定的财务目标而展开的。财务管理目标准确与否,制约着财务管理的整体水平和效果,关系到一个单位的生存和发展。随着我国事业单位改革步伐的加快,地勘单位也纷纷掀起了改革的浪潮,逐步走向企业化管理的道路。企业化改革使地勘单位的财务管理工作面临着严峻的考验,也为地勘单位的财务管理目标提出了新的要求。在当前改革背景下,探讨和研究地勘单位的财务管理目标,有利于促进地勘单位的财务管理改革,对地勘单位的企业化改革和进一步发展有重要的现实意义。本文将在对现有的企业管理目标理论进行阐释的基础上,分析适合我国地勘单位财务管理的目标,以期为地勘单位的财务管理改革提供参考。
The goal of financial management is to guide the direction of enterprises and institutions for financial management, programmatic provisions. Financial management goals determine the financial management methods, models, content and financial management system. In other words, all financial management efforts are focused on financial management objectives and in order to achieve the established financial goals. Accurate financial management goals or not, restricting the overall level of financial management and effectiveness of a unit related to the survival and development. As the pace of reform of our institutions is accelerating, geological exploration units have also set off a wave of reforms and gradually moved toward the path of enterprise management. The enterprise reform faces the severe test to the financial management work of the geological survey unit and puts forward the new request for the financial management goal of the geological survey unit. Under the current reform background, it is of great practical significance to discuss and study the financial management goals of geological exploration units in order to promote the financial management reform of geological prospecting units and to reform and further the development of geological exploration units. Based on the existing theories of enterprise management objectives, this article analyzes the target of financial management suitable for China’s geological prospecting units in order to provide reference for the financial management reform of geological exploration units.