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一、引言财务管理是利用价值形式组织、调整和监督企业经济活动的一种手段,是企业管理的一个重要组成部分。在市场经济条件下,财会部门已由企业的一般管理部门逐步上升为企业的核心管理部门,客观上承担两大基本任务:第一是优化会计行为,包括狠抓企业扭亏为盈,清欠与挖潜搞活资金;强化成本核算,排除潜在风险;参与投资决策,争取入投少多产出,用足用好国家政策,为企业开辟财源,积聚资金,增强企业的活力与后劲;筹措搞活资金,
I. Introduction Financial management is a means of organizing, adjusting and supervising the economic activities of enterprises by means of value forms and is an important part of business management. Under the conditions of a market economy, the accounting department has gradually risen from the general management department of an enterprise to the core management department of an enterprise, and undertakes two basic tasks objectively: The first is to optimize accounting practices, including paying close attention to turning losses into profit, Tap the potential of invigorating the capital; strengthen cost accounting, eliminate potential risks; participate in investment decisions, strive for less output, with adequate use of national policies, open up financial resources for the enterprise, accumulating funds to enhance the vitality and stamina; to mobilize funds,