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现代企业财务管理应以投资管理为重点
引用本文:王金莲.现代企业财务管理应以投资管理为重点[J].怀化学院学报,2003,22(1):33-35.
作者姓名:王金莲
作者单位:湖南商学院,会计系,湖南,长沙,410205
摘    要:企业管理应以财务管理为中心 ,已成为理论界和实务界的一种共识。财务管理的重点是投资管理 ,从四个方面进行了论证 :一是从财务管理产生和发展的历史 ,论证了以投资为重点是财务管理发展的历史选择 :二是从财务管理三大块内容之间的内在联系来分析 ,论证了财务管理应以投资管理为重点 ,三是论述了以投资管理为重点 ,符合财务管理的目标 ;四是论述了知识经济条件下 ,投资管理的重要性进一步突出

关 键 词:财务管理  投资管理  筹资  收益分配
文章编号:1671-9743(2003)01-0033-03
修稿时间:2002年10月21

Investment Management Should Be Taken as the Key Link in Modern Enterprise Financial Management
WANG Jin-lian.Investment Management Should Be Taken as the Key Link in Modern Enterprise Financial Management[J].Journal of Huaihua University,2003,22(1):33-35.
Authors:WANG Jin-lian
Abstract:If is a consensus of both theoretical and practical circles that financial management should stand in the centre of enterprise management.The key point in fanancial management is investment management.It can be verified along the following four lines:1?The history of emergence and development of finamcia management can verify that taking investment as the key point is the historical choice for the development of financial management ,2?The analysis of the internal relations of the three inain financial parts can verify that investment management should be taken as the key link in financial management;3?In vestment management taken as the key point accords with the target of financial management;4?In vestment management can further speak for ist own importance under knouledge economy.
Keywords:financial management  investment management  financing  distribution of income
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