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国营大中型企业是我国经济建设中的“国家队”,搞活大中型企业是我国经济体制改革的中心环节。如何搞活大中型企业,笔者认为,要让那些不活的企业看“内科”,即首先要“诊断”企业内部的财务管理、会计核算和内部审计三个职能部门,使它们先活起来。理由如下: 一、财会审先活是资金活、企业活的关键。资金是企业的血液,保持适当的资金是企业生存和发展的前提,资金的正常运转是企业生命力旺盛的根本保证。财会审三职能部门是企业理财、生财和聚财的“财神爷”。财务管理部门集中于规划和筹集资金,保证正常需要的资金来源,安排和监督资金的使用,控制资金耗费,考核资金
State-owned large and medium-sized enterprises are the “national team” in China’s economic construction. Invigorating large and medium-sized enterprises is the central link in China’s economic restructuring. How to invigorate large and medium-sized enterprises, the author believes that to allow those living companies to look at “internal medicine”, that is the first to “diagnose” the company’s internal financial management, accounting and internal auditing three functional departments, so that they first live. The reasons are as follows: I. The review and approval of finance and accounting is the key to financial activities and business activities. Capital is the blood of the enterprise. Maintaining proper funds is the precondition for the survival and development of the enterprise. The normal operation of funds is the fundamental guarantee for the vitality of the enterprise. The financial and auditing three functional departments are the “financial gods” of corporate finance, wealth and wealth. The financial management department focuses on planning and raising funds, ensuring the normal source of funds, arranging and supervising the use of funds, controlling the cost of funds, and assessing funds.