【導讀】我國各企業(yè)的發(fā)展。解決問題要抓其主要矛盾，企業(yè)管理的核心是財務管理，建立適。應家族企業(yè)制度的財務管理模式才是最基本的問題。我們必須在企業(yè)的實際工作中革。新財務管理觀念，創(chuàng)新財務管理活動，使之適應社會經(jīng)濟的進步。這就要求我們要總。結(jié)過去，結(jié)合現(xiàn)在，構(gòu)建出一個新的財務管理模式。業(yè)構(gòu)建適應現(xiàn)代家族企業(yè)制度的財務管理模式提供一點微薄之力。改造為產(chǎn)權(quán)明晰、權(quán)責分明、政企分開、管理科學的企業(yè)。而隨著市場經(jīng)濟的發(fā)

　　

【正文】 t Union, will still control and continue controlling every department of national economy firmly. We have discussed the past of the stateowned enterprise mainly above, because in all parts of the world, process with melting privately owned of national role in economy and changing. The socalled privatization, refer to the country to the private pany or individual private investment and sell the shares of all or some stateowned enterprises. In the modern society, it is the German government in initial stage of the sixties of the 20th century that the fact privatization is planned at first. And Britain has really promoted the popularization that is privatized at present with governments of conservatives that Thatcher led. When the British Thatcher government assumed power in 1979, the country occupied 10% of the share in national economy, have got up in the stateowned enterprise and hired more than 1500000 people. Through the prudent promotion, the conservative government has sold space flight in more than 10 years, pastry, automobile, aviation, steel, petroleum, natural gas, electricity, water supply, go to all or some share of transport enterprise also in the sky, have raise fund of more than 60 billion dollars, has changed government’s role in national economy. Will it be the eighties the 20th century, is it is it can plan influence of worker to make to privatize Britain, a lot of conservative government of country, push privatization process in various degree. Even a government of Socialist Party, for instance Australia, Spain, （論文） 第 24 頁 Sweden, Denmark, etc, have implemented the plan of transfer governmental investment of a certain degree too during this period. However, in the 1990s, the privatization tide ran high day by day, have already swept across most countries of Latin America , South Asia nowadays, more obvious in Continental Europe. Certainly in France, Italy and district of the former Soviet Union, the governments of various countries have different method to some extent. In next one year, only in Europe through implement privatization plan to raise 30 billion for to the fund of 50 billion dollars every year. If other countries continue pursuing the privatization plan, especially if China can totally adopt this method as advancing a modernized part either, in will it be initial stage 21st century, assets of privatization value will exceed 1000 billion dollars totally. In ., those managers managing enterprises with book figure are known as: “manager who only watches the surface figure (VNO Manager Visible Number Only Manager)”. Making the index of the great amount of profit, the profit means the ine subtracts the expenses, increase profits artificially, increase ines, reduce the expenses, has bee this kind of manager’s firstselected office procedure. When selling and gliding, this kind of manager will reduce or cancel training plan, research and development, aftersale service, cut down engineers and technicians most likely in order to realize the goal of the high profit, using the supplier of the cheap low quality instead, quality will drop unavoidably, the profit will drop too afterwards. Nowadays method of a lot of socalled reduction expenses, in fact regain investment, reduce or cancel infrastructure construction. This kind of manager does not understand the relation between quality and profit, they are setting up plans or hopes that are unlikely to be realized, with kill chicken method to fetch egg obtain the shortterm high benefit. Still some managers only pay close attention to his leading shortterm benefit of last one or two years in the position in one, individual interests and achievements, all right book profits of pany of such managers, increase by several percentage points within his term of office, is promoted personal economic benefits, if put such a person in an position, will destroy the whole pany. The figure only represents, can also play tricks in figure, the pany that this kind of book is based on figure, the surface profit may seem very good , can cheat the investors of some stock （論文） 第 25 頁 owners in a short time on the stock market, but on the market, unable at all with peting by wearing the pany based on philosophy tomorrow, because what the customer needs are highquality products and service, will not go to pay attention to the profits of the pany , and the customer is the foundation that a pany exists, the customer can not be deceived. Make the great amount of profit or performance goal, manage enterprises by rewarding and punishing This kind of manager believes, the most important thing is persons in a pany, it sounds as if that seems good, so long as the person of he has no question, the pany does not have a question, the question of the pany is because the staff did not work diligently, or they intend to make mistakes. So long as everyone do more contribution, the ones that worked tried harder even more, the problem of the pany has been solved. The manager believe goal system of awards and penalties will make people work better hard, therefore can boost productivity and the profit. He thinks in the door: Individual realizes the goal does well, the pany will do well, pursue performance to maximize, the personal behavior adds up the behavior which means the pany. It sounds reasonable, but fault, if everybody 110% is working hard, existing personnel and system have impossible ability to reach the goal booked, for reach goal or because of pressure , some people can by hook or by crook , regard longterm interests of the pany as cost. For example: The sales force will promise customer’s impossible products and service that fulfilled, this sales force may overfulfill for year and sell the goal, having got a large sum of bonus, however, th