摘要
社会主义市场经济条件下,国家作为出资者,其职能已经从社会管理者的职能中脱离出来,如何加强对国有企业的财务管理是现阶段国有资本管理改革中必须面对的一个新课题。本文分析了目前国有企业财务管理中存在的问题,明确提出国有企业的财务目标,建立合理的股权结构,建立科学的出资者参与重大财务决策的机制,建立合理的出资者财务激励机制,建立有效的出资者财务管理结构。
In the socialist market economy, the state investor has shaken off its original role as a social manager. How to strength the control over the financial management of the state - owned enterprises is challenging the reform of the state- owned capital management. The paper analyzes the problems in the management, and propeses to establish the financial management target, rational joint - stock structure, the system of investor＇ s participation in the decision on the significant financial affairs, the system of financial encouragement for the investor, and the effective pattern of investor＇ s financial management.
出处
《绥化学院学报》
2006年第4期6-8,共3页
Journal of Suihua University
关键词
出资者
国有企业
财务管理
investor state - owned enterprise financial management
