【摘要】 现代企业发展中所有权与经营权相分离的现实,使建立和完善财务管理控制这一问题再次被纳入人们的视野。财务管理控制系统的建立和运行需要系统论、博弈论以及耗散结构等理论的支撑。要进一步明确企业财务管理控制系统的整体目标,在此基础上,将全面预算管理系统作为整个系统的主线,有效化解各市场主体间的利益冲突,提高经济运行效率。更多还原

【Abstract】 The reality that managerial authority departs from ownership with the development of modern enterprise system causes the problem on constructing & improving the control of enterprise financial affairs.The establishment and operation of the control system of administrating financial affairs need to be supported by such theories as system theory, games theory, distribution & centralization theory and so on. On the basis of making clearer the whole target of the enterprise financial control system, we shall consider the whole system of budget & management as the clue of the big system and try hard to find some solutions to the conflict of benefits between marketing individuals so as to enforce efficiency of running economy.更多还原