摘要
在企业的生产实践中,良好的财务管理目标能够帮助企业在财务管理上坚持方向、引导实践,保持企业财务管理的良好态势,企业在进行财务发展计划时,必须将财务管理目标放在关键位置。企业的财务核心能力是企业实现财务管理目标的支撑,而合理的财务目标有利于增强财务核心能力,两者相辅相成。基于此,论文对财务管理目标与企业财务核心能力展开了分析。
In the production practice of enterprises,good financial management objectives can help enterprises to adhere to the direction of financial management,guide practice,and maintain a good situation of enterprise financial management.Enterprises must put financial management objectives in a key positionwhenmaking financial development plans.The financial core competence of an enterprise is the support for the realization of financial management objectives,and reasonable financial objectives are conducive to enhancing the financial core competence,it can be said that the two complement each other.Based on this,the paper analyzes the financialmanagement objectives and the core financial competence ofenterprises.
作者
李婧希
杨帆
LI Jing-xi;YANG Fan(Tarim Oilfield,China National Petroleum Corporation,Tarim 841001,China)
出处
《中小企业管理与科技》
2019年第11期77-77,79,共2页
Management & Technology of SME
关键词
财务管理
企业财务创新
核心竞争力
对策
financialmanagement
enterprise financial innovation
core competitiveness
countermeasures
