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当前,国有企业面临的矛盾、需要解决的问题复杂繁多,有外部的也有内部的,有客观的也有主观的,有当前的也有历史遗留下来的。当前深入探讨国企改革问题,笔者认为,直突出财务管理是企业管理的核心地位。建立社会主义市场体系要求企业管理以财务管理为中心,原因是财务管理包括了资金管理和成本管理。如若加强财务管理的这两翼,必定能够降低生产经营成本,增加企业利润,及时筹集到足额资金,进而保证企业生产经营、新产品开发、扩大市场占有率的顺利进行。
At present, the contradictions faced by state-owned enterprises and the problems that need to be solved are numerous and varied. There are also external and internal ones. They are both objective and subjective, and they are both current and historical. At present, in-depth exploration of state-owned enterprise reform issues, the author believes that direct emphasis on financial management is the core of enterprise management. The establishment of a socialist market system requires that corporate management be centered on financial management. The reason is that financial management includes fund management and cost management. If we strengthen the two wings of financial management, we will certainly be able to reduce production and operating costs, increase corporate profits, timely raise sufficient funds, and thus ensure the smooth progress of production and operation of enterprises, new product development, and increase market share.