摘要
企业财务机制是指企业财务活动诸要素的有机结合。它的基本功能是促进和调控企业活动 ,保证企业实现财务目标。在社会主义市场经济条件下 ,企业财务机制主要由财务导向机制、财务动机机制、财务风险机制、财务控制机制和财务约束机制构成。
Enterprise finance mechanism is an organic combination of many financial activities in enterprises. The basic function of it is to improve and control the activities of enterprises in order to reach its financial objects. In the socialist market economy, enterprise finance mechanism is constituted by finance-oriented mechanism, financial motive mechanism, financial risks mechanism and financial constraint mechanism.
出处
《广东商学院学报》
2001年第3期38-40,共3页
Journal of Guangdong University of Business Studies
