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财务管理是为现代化建设服务的。改革、开放形势的发展,既给财务管理创造了有利的条件,也给财务管理提出了新的课题。作为社会财务管理系统一个环节的中观财务管理,所处的地位如何,目标是什么,应当如何适应形势的发展进行改革,笔者想就这些问题谈谈自己的浅见。一、中观财务管理的地位财务管理是经济生活所涉及的资金筹集、分配和运用活动的总称。从经济生活的范围看,属于整个社会的经济活动,称为宏观经济;属于区域性的经济活
Financial management is for the modernization drive. The development of reform and opening up has not only created favorable conditions for financial management but also raised new topics for financial management. As a part of the social financial management system, Zhongguancun Financial Management, what is the status and what are the goals, how to adapt to the development of the situation to reform, I would like to talk about their own views on these issues. I. The Position of Zhong Guan Financial Management Financial management is a general term for the activities of raising funds, allocating and applying funds involved in economic activities. From the perspective of economic life, belong to the economic activities of the entire community, known as the macroeconomic; belong to the regional economic activity