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一、现代企业的本质决定了财务管理在企业管理中位于中心地位 现代企业在本质上是一个肩负所有者权益最大化责任的法人财产实体,对企业这一本质的认识,是企业管理以财务管理为中心的根本条件。企业的本质也决定了企业的经营目标发生了根本性的变化,由原来单独的利润最大化转向所有者权益最大化,企业所有者关注企业的发展与经营,企业的经营者为所有者工作,其任免和功过是非主要由投资者来进行评价,企业经营的最终目标是所有者利益的维护和增长。这些无一不是通过良好的财务状况和实现收益性和流动性的统一来实现的。
I. The nature of modern enterprises determines that financial management is at the center of business management. Modern enterprises are essentially corporate property entities that shoulder the responsibility of maximizing owner’s rights and interests. The understanding of the essence of the enterprise is that financial management of enterprise management. The basic conditions for the center. The essence of the enterprise also determines that the company’s business objectives have undergone fundamental changes. From the original individual profit maximization to the maximization of owner’s rights, the enterprise owners are concerned about the development and operation of the enterprise, and the enterprise’s managers work for the owner. Its appointment and demerits are mainly evaluated by investors, and the ultimate goal of business operations is the maintenance and growth of owners’ interests. These are all achieved through the unification of good financial conditions and the realization of profitability and liquidity.