现代企业财务运行机制的优化  

Optimization of the Operation Mechanism of Financial Affairs in Modern Enterprises

作　　者：王芳[1] 

机构地区：[1]武汉理工大学管理学院,湖北武汉430070

出　　处：《科技进步与对策》2001年第6期156-158,共3页Science & Technology Progress and Policy

摘　　要：现代企业财务运行机制有待进一步优化。为此，应建立权责分明、“三位一体”的财务管理主体；确立“相关者利益最大化”的财务目标；建立健全企业内部与外部相结合的财务监督与约束体系；探索人力资本的产权特征及其利润分享制度。The operation mechanism of the financial affairs in modern enterprises waits to be further optimized.Therefore,three in one power and responsibility of the financial affair administration main body should be set up;the maximized financial affair target of benefit for those concerned should be formed;establish and perfect the financial affair supervision system both in and out of enterprises and explore the sharing system of manpower and capital profit.

关 键 词：财务运行机制 公司治理结构 相关者利益最大化 财务管理 人力资本 现代企业 优化 

分 类 号：F275[经济管理—企业管理]