| 关于国家作为出资者对国有企业加强财务管理的若干思考 |
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| 引用本文： | 张劲松,张学军. 关于国家作为出资者对国有企业加强财务管理的若干思考[J]. 绥化学院学报, 2006, 26(4): 6-8 |
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| 作者姓名： | 张劲松 张学军 |
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| 作者单位： | 1. 哈尔滨商业银行双鸭山分行,黑龙江,双鸭山,155100
2. 哈尔滨学院审计处,黑龙江,哈尔滨,150086 |
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| 摘 要： | 社会主义市场经济条件下,国家作为出资者,其职能已经从社会管理者的职能中脱离出来,如何加强对国有企业的财务管理是现阶段国有资本管理改革中必须面对的一个新课题。本文分析了目前国有企业财务管理中存在的问题,明确提出国有企业的财务目标,建立合理的股权结构,建立科学的出资者参与重大财务决策的机制,建立合理的出资者财务激励机制,建立有效的出资者财务管理结构。
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| 关 键 词： | 出资者 国有企业 财务管理 |
| 文章编号： | 1004-8499（2006）04-0006-03 |
| 收稿时间： | 2006-03-02 |
| 修稿时间： | 2006-03-02 |
On the Financial Management by the State Investor over State- Owned Enterprises |
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| Zhang Jinsong,Zhang Xuejun. On the Financial Management by the State Investor over State- Owned Enterprises[J]. Journal of Suihua University, 2006, 26(4): 6-8 |
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| Authors: | Zhang Jinsong Zhang Xuejun |
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| Affiliation: | Zhang Jinsong Zhang Xuejun |
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| Abstract: | In the socialist market economy,the state investor has shaken off its original role as a social manager.How to strength the control over the financial management of the state-owned enterprises is challenging the reform of the state-owned capital management.The paper analyzes the problems in the management,and proposes to establish the financial management target,rational joint-stock structure,the system of investor's participation in the decision on the significant financial affairs,the system of financial encouragement for the investor, and the effective pattern of investor's financial management. |
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| Keywords: | investor state-owned enterprise financial management |
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