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文章着重探讨股份制企业的财务管理问题。作为现代企业制度下的股份制企业来说,其经营管理存在着很多不符合市场经济发展要求的地方,尤其在财务管理方面还有很多地方需要改进。文章详细分析股份制企业财务管理结构、目标和中心地位,并结合我国特殊国情,有效借鉴国外先进的财务管理模式,建立一套股份制企业财务管理的最优化模式,以期实现股份制企业利润最大化的终极目标。
The article focuses on the financial management of joint-stock enterprises. As a joint-stock enterprise under the modern enterprise system, there are many problems in its operation and management that do not meet the requirements of market economy development. In particular, there are still many areas where financial management needs to be improved. This article analyzes in detail the structure, goal and center of the financial management of joint-stock enterprises. In combination with the special national conditions in our country, it effectively draws lessons from advanced foreign financial management models and establishes a set of optimization model of financial management in joint-stock enterprises in order to achieve the ultimate profit maximization aims.