【摘要】 对市场经济体制下企业财务管理的特征进行了探讨，认为在市场经济体制下，企业的财务管理受到了高度重视，职能扩大，以劳动价值论为理论原则，强调风险管理，财权集中。提出了财务管理的三项原则，即：风险—报酬平衡原则、合理配比原则、货币时间价值原则。认为一般现代企业财务管理以效益最大化或利润最大化为财务管理目标。更多还原

【Abstract】 The characteristics of enterprise financial administration under the socilist market economy system are discussed and it is believed that the enterporise financial administration has been given high attention and the function has been broadened.The theoretical principle is labour value theory,and risk management and the centralization of financial administration,that is the principle of riskremuneration balance,proper matching principle and money time value principle,are put forward and it is believed that the goal of modern enterprise financial administration is benefit maximization or profit maximization.更多还原