摘要
在市场经济条件下 ,一个企业能否生存与发展 ,取决于企业在市场中的竞争能力。竞争能力的直接体现 ,是来自财务部门对市场及内部管理功能的分析、预测 ,使之通过决策层来实施企业的经营战略。经营的重心在决策 。
Under the condition market- oriented economy,An enterprise wants to produce or develop, which completely depends on the capacity competing of enterprises in the market. The capacity competing showed directly,which has come from analyzing and predicting in financial department for market and internal management function,and made it through decision class to enforce the manage strategy of enterprise.The focus of management is decision- financial management which is the heart of management system.
出处
《兰州商学院学报》
2000年第1期75-77,共3页
Journal of Lanzhou Commercial College
关键词
企业管理
财务管理中心论
财务信息化
决策
financial management
center position
financial information
decision