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论私营企业财务管理的特点、弊端及对策
On Characteristics and Weakness of Private Enterprises’ Financial Management
【摘要】 我国私营企业在财务管理上存在着管理目标单一、资金来源多样、资金积累相对集中、受投资者操纵、两极分化严重、人员素质低下等弊端,不利于私营企业的健康发展。若改变这种状况,必须淡化企业的家族色彩,合理配置财权,健全财务制度,严格遵循财务管理的基本原则,形成合理的资本结构,提高资金的运用效率。
【Abstract】 There exist such problems in our country’s private enterprises as simple management objective, various capital sources, comparative centralization of capital accumulation, low personnel quality, etc. These problems restrict the enterprises from further developing. This situation cannot be changed unless such measures should be taken in diminishing family influence, rationalizing fiancing allocation, perfecting accounting system, strictly abiding by the rules of financial management, forming reasonable capital structure and improve capital efficiency, etc.
- 【文献出处】 商业研究 ,Commercial Research , 编辑部邮箱 ,2003年12期
- 【分类号】F275
- 【被引频次】3
- 【下载频次】444