Châi-bū koán-lí

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Châi-bū koán-lí (財務管理) sī tùi cho͘-chit lāi ê chu-kim su-iàu kap chu-kim tiû-chhò͘ thê-kiong khó-lêng-sèng ê tiâu-chéng oa̍h-tāng. Tī Eng-gí tiong, ū-sî iā hō-chò kim-iông (finance); m̄-koh, hām kim-iông bô-kāng, châi-bū koán-lí chù-tiōng kong-si ê chu-kim su-kiû kap tiû-chhò͘, chu-pún kiat-kò͘, kó͘-lī chèng-chhek téng. Tī Eng-gí tiong tiāⁿ-tiāⁿ kui-lūi chò kong-si lí-châi (corporate finance). Ah lí-châi iáu-koh pau-hâm tio̍h tâu-chu koán-lí téng chē-chē kî-thaⁿ lōe-iông.

Châi-bū koán-lí sī tī it-tēng ê chéng-thé bo̍k-piau hā, koan-î chu-sán ê kò͘-tì (tâu-chu), chu-pún ê iông-thong (tiû-chu), keng-êng tiong hiān-kim liû-liōng (êng-ūn chu-kim) kap lī-sûn hun-phòe ê koán-lí. Se-hong châi-bū-ha̍k chú-iàu iû saⁿ tōa léng-he̍k kò͘-sêng, chiū sī kong-si châi-bū, tâu-chu-ha̍k kap hông-koan châi-bū. Kî-tiong, kong-si châi-bū tī Tiong-kok tiāⁿ-tiāⁿ pī hoan-e̍k chò "kong-si lí-châi-ha̍k" ia̍h "khì-gia̍p châi-bū koán-lí".

Châi-bū koán-lí ê bo̍k-piau ū sán-ti̍t chòe-tāi-hòa, lī-sûn chòe-tāi-hòa, kó͘-tong châi-hù chòe-tāi-hòa kap khì-gia̍p kè-ta̍t chòe-tāi-hòa téng.