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乡镇企业理财目标选择的理性思考
引用本文:周辉.乡镇企业理财目标选择的理性思考[J].仲恺农业技术学院学报,2001,14(3):43-47.
作者姓名:周辉
作者单位:仲恺农业技术学院经济管理系,广东,广州,510225
摘    要:结合财务活动本身的特性及现阶段我国乡镇企业机制的改革,内外环境变化及其自身的特殊地位等客观实际,探讨了乡镇企业理财目标选择的客观标准,并进一步论证了将“长期资本增值最大化”为作现阶段我国乡镇企业理财总体目标和将“权益资本净现金回收率”作为核心执行指标的优越性与可行性。

关 键 词:乡镇企业  理财目标  客观标准  客观选择
文章编号:1006-0774(2001)03-0043-05
修稿时间:2001年3月19日

The reasonable thought about selecting objective of financial management in village and town enterprises
ZHOU Hui.The reasonable thought about selecting objective of financial management in village and town enterprises[J].Journal of Zhongkai Agrotechnical College,2001,14(3):43-47.
Authors:ZHOU Hui
Abstract:According to the characteristics of financial activities and system reform, change of interior and exterior environment, the special status of village and town enterprises, the author probed some objective standards of selecting the financial management objectives for village and town enterprise, and then discussed the advantages and feasibilities that the "Maximum long capital increment" and "Return on net cash of interest capital" were regarded as overall financial management objective and as core executive index respectively.
Keywords:village and town enterprise  objective of financial management  objective standard  objective  selection
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