论文部分内容阅读
建立现代企业制度是发展社会主义市场经济的必然要求,现代企业制度的基本的特征是“产权清晰、权责明确、政企分开、管理科学”。而现代企业制度的建立和健全关键在于实现经济增长方式的根本转变,走集约经营的道路,实现了这种转变,企业才能以“自主经营,自负盈亏,自我发展,自我约束”的市场主体和经济实体去搏击市场竞争的浪潮,实现企业价值。与经济增长方式转变相适应的企业财务管理重心必须转移到立足于以市场主体为中心,以实现事前预测、决策和事中控制为核心,以提高企业经济效益为目的的轨道上来,形成有
The establishment of a modern enterprise system is an inevitable requirement for the development of a socialist market economy. The basic characteristics of a modern enterprise system are “clear property rights, clear rights and responsibilities, separate government and enterprises, and management science”. The key to the establishment and improvement of the modern enterprise system lies in the fundamental transformation of the economic growth mode, the road to intensive management, and the realization of this transformation, so that the company can “self-operate, self-financing, self-development, self-discipline” market. The main body and economic entities fight the wave of market competition and realize corporate value. The focus of the financial management of enterprises that adapts to changes in the mode of economic growth must be shifted to a track based on market players as the center, with the objective of realizing advance forecasting, decision-making and control in the middle of the enterprise, and aiming at improving the economic efficiency of enterprises.