摘要
本文主要就资本财务的产生、内容、意义和应处理的一些问题谈了自己的看法。其目的在于促使理论界加强对资本财务理论与方法的研究 ,使其在改变传统的财务观念、建立现代企业制度、满足所有者、经营者、职工和社会各方利益等方面发挥更大的作用。
WT5BZ] This thesis focuses on the origin, contents and significance of capital finance as well as some problems in existence. Through the exposition, the writer has put forward his views to solve those problems. The purpose of this thesis is to impel theorists to hightlight the researches into the theory and method of capital finance, which can make them function better in changing their traditional financial concept, setting up the system of modernized enterprise, and meeting all the demands of owners, mangers, staff and the society. [WT4”HZ][
出处
《兰州商学院学报》
2001年第3期90-92,共3页
Journal of Lanzhou Commercial College