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财务管理活动由来已久,但财务管理学科的建立从1897年美国的格林著《公司财务》算起也只有近百年的历史。我国的财务管理学科历史更短,且受苏联高度集中的计划管理体制及统收统支财政体制的影响,发展较慢。十一届三中全会以来,随着经济体制改革的逐步深化,企业作为自主经营、自负盈亏的经济实体,逐渐赋予了相对独立的筹资、使用和分配资金的权利,财务管理学的内容日渐丰富起来。 一、所有制结构的变化,给财务管理学增添了新内容。财务管理学是研究企业资金运动的规律性及应用方式的科学。过去,我国国营经济居主导地位,城乡集体所有制为辅,所有制结构单一。财务管理学的内容以国营企
The financial management activities have a long history, but the establishment of the financial management discipline has only been nearly a hundred years since the United States’s “Corporate Finance” in 1897. China’s financial management discipline has a shorter history, and it is slow to develop due to the highly centralized planning and management system of the Soviet Union and the influence of the unified financial system. Since the Third Plenary Session of the Eleventh Central Committee, with the gradual deepening of the reform of the economic system, enterprises have gradually given relatively independent rights to raise, use, and distribute funds as economic entities that operate independently and assume sole responsibility for their profits and losses. The contents of financial management are increasingly rich. stand up. First, changes in ownership structure have added new content to financial management. Financial management is the science that studies the regularity and application of corporate capital movement. In the past, China’s state-owned economy dominated, collective ownership of urban and rural areas was supplemented, and ownership structure was single. The content of financial management in state-owned enterprises