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财务管理,是现代企业管理职能的主要组成部份.但在产品经济中,企业实行统收统支体制下,财务管理活动主要是限于日常收支管理的狭小范围,难以发挥其应有作用。随着经济体制改革的深化,企业变成自主经营自负盈亏的独立商品生产者,经济效益——盈利已提到中心的地位,财务管理的好坏直接影响到企业的经营目标,资金的投放、运用和周转、回收和分配,已同企业的生存和发展息息相关,财务管理就大有用武之地,并显得日益重要。但要充分发挥财务管理的作用,提高企业的经济效益,仅有这种客观需要是不够的,还必须
Financial management is the main component of modern enterprise management functions. However, in the product economy, under the system of unified revenue and expenditure, the financial management activities are mainly limited to the narrow range of daily income and expenditure management, and it is difficult to play its due role. With the deepening of the reform of the economic system, enterprises have become independent producers of self-financing products that are self-financing, and the economic benefits—profits have already mentioned the status of the center. The quality of financial management directly affects the business objectives of the company and the release of funds. The use and turnover, recycling and distribution have been closely linked with the survival and development of the company. Financial management has become very useful and has become increasingly important. But to give full play to the role of financial management and improve the economic efficiency of enterprises, only such an objective need is not enough. It must also