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企业经营观念和经营方式的根本转变，对企业财务管理环境、内容、目标、财务关系等产生了重大影响，企业理财要更新观念，规范财务行为、健全机制、依法理财、提高管理人员的素质，从而使企业获得经济效益的最大化。 相似文献
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郭惠敏 《彭城职业大学学报》2003,18(3):44-46
社会主义现代企业制度建立后，理财思想、理财行为变革是当前应该研究的新课题。本对如何树立新的理财观念，建立新的理财目标，提高理财水平科学化，保护所有权益进行了论述。 相似文献
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《中共中央关于建立社会主义市场经济体制若干问题的决定》中明确提出：建立现代企业制度是我国国有企业改革的方向。我们所说的现代企业制度是指符合现代市场经济与社会大生产要求并与特定社会制度和经济制度相联系的企业组织形态、产权安排和治理结构。现代企业理财则是指企业为了达到预期的经营目标，对生产经营过程中所需资金的筹集、形成、投放、分配、运用、周转、成本、收益等以及贯穿于生产经营过程中的计划安排、预算控制、分析考核等过程进行全面的管理。一、现代企业制度与现代企业理财的关系现代企业制度是符合社会化大生产和市… 相似文献
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论知识经济与现代企业财务管理创新 总被引：1，自引：0，他引：1
知识经济对现代企业财务管理的影响
资产形态的变化．引起现代企业理财模式的变化在传统的工业经济时代,现代企业经营需要投入大量的资金购置设备,有形资产在企业总资产中占绝对优势。而知识经济是以知识、智力等无形资产投入为主,无形资产在企业经营中起决定作用。现代企业中无形资产占总资产比重的不断上升已表现为一个明显的趋势。 相似文献
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国有企业改革和发展目标的提出,规范了现代企业理财的观念、目标和内容。本文针对这一问题作出了深入的思考和探索。 相似文献
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周东 《广西大学梧州分校学报》2006,16(3):16-18
在新的形势下,公司理财必须从观念上进行创新才能适应新的环境。本文从公司资本观念、财务文化观念、财务资本配置观念、公司盈余观念以及公司利润观念5个方面探讨新形势下企业理财观念的转变和完善。 相似文献
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邵克威 《辽宁广播电视大学学报》2006,(3):55-56
随着市场经济体制的建立，现代企业制度的推行，企业成为自主经营、自负盈亏的经济实体。企业管理已逐步成为一个由人事管理、生产管理、技术管理、营销管理以及财务管理等诸多子系统构成的庞大管理工程。财务管理作为一种价值管理，无疑是企业管理中的重要组成部分，根据外界瞬息万变的市场信息随时调整、控制财务计划，变被动理财为主动理财，充分发挥财务管理的作用。而从目前来看，企业财务管理仍滞后于市场的要求，转变理财观念、加强财务管理乃是当务之急。 相似文献
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试论我国物流企业的经营与发展 总被引：6，自引：0，他引：6
明秀娴 《中山大学学报论丛》2006,26(7):109-111
近年来,物流产业已经成为国内外产业发展的热点。我国目前出现的物流公司,大都由原有的运输企业和仓储企业改建而来,随着经济发展和科学进步,传统物流经营已向现代物流经营转变。现代物流经营相对于传统物流经营,是引入市场营销观念、服务的理念、系统的观念、和应用计算机及网络技术等,对传统的物流功能包括运输、储存、装卸、搬运、包装、流通加工、配送、信息处理等基本功能的全新整合。物流企业的经营与发展,应积极推广应用这些观念与技术。 相似文献
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《海外英语》2007,(5):10-11
Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help? 相似文献
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罗艳萍 《读与写:教育教学刊》2008,5(6)
The communication of people partially is the communication of cultures. Culture has a direct effect on international commercial activities in all aspects. Different conceptions about time, space, equality, law and the like, lead people to deal with things in different ways. So to know cultures of the counterpart is to facil-itate our enterprises so as to have a smooth and successful communication in commercial activity. 相似文献
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《海外英语》2007,(4):36
There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love. 相似文献
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Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject. 相似文献
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Richard Denner 《海外英语》2007,(4):14-15
Rosco and I wait for the fishermen to return.I sit at a wooden bench near the store at Mt.Baker Resort and watch the clouds change shape. Rosco has my belt around his neck and an eight foot tow chain hooked to a tree. Dogs must be on a leash. Ducks and rabbits are loose. 相似文献
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Given a graph G,a subgraph C is called a clique of G if C is a complete subgraph of G maximal under inclusion and |C|≥2. A clique-transversal set S of G is a set of vertices of G such that S meets all cliques of G. The clique-transversal number, denoted as TC (G), is the minimum cardinality of a clique-transversal set in G. The clique-graph of G, denoted as K (G), is the graph obtained by taking the cliques of G as vertices, and two vertices are adjacent if and only if the corresponding cliques in G have nonempty intersection. Let F be a class of graphs G such that F={G|K(G) is a tree}. In this paper the graphs in F having independent clique-transversal sets are shown and thus TC (G)/|G|≤1/2 for all G ∈ F. 相似文献
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Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities. 相似文献