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笔者从所学到的理论知识及实践工作了解到:财务部门与业务部门、施工单位打架的情况时常发生,究其原因,我们可以发现,对于国有企业,上至总公司、分公司、下至基层单位,常常因为资金无法及时补给而发生扯皮、消极怠慢的情况时常发生,一方面作为财务资金风险管理的要求,任何资金的支付必须有审批,手续齐全,而且需要报年度计划,季度计划,月度计划,最终精确到周计划,然而,作为总公司财务管理风险把控的要求可以理解,但是往往基层单位在实践过程中由于常常因为资金无法及时划拨而误事,影响工作效率的情况时常发生。又要按照预算进行付款,另一方面对于临时资金需求又不误事,这应该是学者研究的一个重点。
The author learned from the theoretical knowledge and practical work learned that: the financial sector and business units, construction units fighting often occur, the reason, we can find that for state-owned enterprises, up to the head office, branch, down to Grassroots units often pass the buck because of the lack of timely replenishment of funds. Negative negligence often occurs. On the one hand, as a requirement for financial capital risk management, any payment of funds must be approved and completed with formalities, and annual reports, quarterly reports, However, as the control requirements of the financial risk management of the head office, it is understandable that the grass-roots units often misunderstand themselves in the course of practice due to their frequent failure to allocate funds in a timely manner, which often affects work efficiency. But also in accordance with the budget payment, on the other hand for the temporary needs of funds without miscarriage, which should be a focus of scholars.