摘要
投资多元化是现代公司制度的一个重要特征,这导致了投资者、管理层以及债权人等各方的利益述求不一致,进而使得各方对财务数据需求的矛盾日益突出,财务治理成为现代公司的一大挑战。现代公司的整体价值模型都是在财务治理的框架下完善的,而企业财务管理则是在这个模型的基础上,稳步的达成企业既定价值目标。而完善的财务管理制度的重要组成就是全面的预算管理制度。
Investment diversification is an important feature of modern corporation system.It leads to the inconsistent benefit of the investors,the managers and the creditors,and the contradiction between all parties on requirement for financial data is prominent.Financial management becomes a great challenge to modern company.The overall value model of modern company is improved based on financial management.On this basis,financial management of enterprise achieves enterprise established value steadily.And perfect financial management system is an important system of comprehensive budget management.
出处
《价值工程》
2013年第24期140-141,共2页
Value Engineering
关键词
财务治理
全面预算管理
financial management
comprehensive budget management
