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在当前政企分开、简政放权的情况下,企业的主管部门对所属企业的管理,不能象过去那样,既管产供销,又管人财物,而是应该改变为管规划,协调、服务、监督和指导。也就是说要虚管而不是实管。本文仅就主管部门如何在财务方面对所属企业进行管理,谈点肤浅看法。一、抓企业财务计划,实行目标管理。企业要全面完成国家下达的各项技术经济计划指标,取得理想的经济效益,必须实行目标管理。为此,企业必须在年度开始前,根据主管部门、财税部门下达的各项计划指标,经过预测、分析,编制财务收支、成本、利润、流动资金、专用基金计划和组织措施计划,实行目标管理。作为主管部门则应督促、协助、指导所属企业抓好财务计划的编报,并检查、监督计划的实施。二、定期汇编企业财务快报、会计报表。企业财务主要手指标快报是定期反映企业经营成果和经济效益的信息资料。它能及时为上级机关、主管部门
In the current situation of separate government and enterprises, and simple administration and decentralization, the management departments of enterprises cannot manage their own companies as they have done in the past. Instead of managing production, supply and sales, and managing people’s property, they should be changed to management planning, coordination, and services. Supervision and guidance. In other words, it should be virtual rather than practical. This article only discusses superficial views on how the competent authorities manage their affiliated companies financially. First, grasp the company’s financial plan and implement the goal management. In order to fully complete all the technical and economic plans issued by the state and achieve the desired economic benefits, enterprises must implement target management. To do this, companies must, before the beginning of the year, make forecasting and analysis according to various planning indicators issued by the competent departments and the financial and taxation departments, and formulate financial revenues and expenditures, costs, profits, working capital, special fund plans, and organizational measures, and implement the goals. management. As the competent authority, they should supervise, assist and guide the affiliated enterprises to grasp the preparation of the financial plans, and check and supervise the implementation of the plans. Second, regular compilation of corporate financial express, accounting statements. The main financial indicators for corporate finance are information materials that regularly reflect the results of business operations and economic benefits. It can promptly be the higher authority and competent authority