关于财务管理几个理论问题的认识谢志华随着计划经济体制向市场经济体制的转变，企业财务也面临两个根本的转化：一是财务环境由统一计划环境向市场环境转移；二是企业预算约束由不负盈亏责任的软约束向自负盈亏的硬约束转移。这意味着企业必须面对市场独立组织自身的财务... Understanding of several theoretical issues in financial management Xie Zhihua With the transition from a planned economy system to a market economy system, corporate finance is also facing two fundamental transformations: First, the financial environment has shifted from a unified planning environment to a market environment; second, the corporate budget constraint From the soft constraint of no liability for profits and losses to the hard constraint of self-financing. This means that companies must face the financial independence of market independent organizations...