摘要
财务管理是企业财务机构和财务人员根据国家财务制度和财务目标 ,对企业资金运动所实施的计划、组织和控制 ,并有机地协调企业与其他经济组织和经济个体之间的财务关系。财务管理分为资金管理、成本管理和利润管理。财务管理的目标是使财务成果最大化 ,财务状况最优化。
Financial management is scheme, organization and control that enterprises' financial institution and staff execute to the funds flow according to national financial system and financial target and coordinate financial relations of enterprises with the other organizations and economy units. Financial management includes funds management, cost management and profit management. The target of financial management is to attain the maximum profit and the best financial status.
出处
《理论观察》
2001年第3期49-50,共2页
Theoretic Observation
关键词
财务管理
目标
财务成果
财务状况
financial management
target
financial profit
financial status.
