摘要
企业具体的财务管理活动要以财务治理战略为导向,而我国中小企业由于历史发展的原因,其财务治理结构不受重视,存在着诸多问题。从战略导向的角度来建立良好的财务治理机制,为解决中小企业具体的财务管理问题提供了一个新视角。
The concrete financial management activity of enterprises should take the financial governance strategy as the direction. Because of historical development, the financial governance of the Small and Medium - sized Enterprises （SME） in china has not been fully noted so that it breeds many problems. As to the strategic guidence, the building of SME＇s financial governance mechanism offers a new solution to the concrete financial management problems.
出处
《商业研究》
北大核心
2006年第15期77-79,共3页
Commercial Research
基金
广东省2005年度会计科研课题的阶段性成果
项目编号:05101
关键词
中小企业
财务治理
财权配置
small and medium- sized enterprises （SME）
financial governance
allocation of property rights
