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财务管理工作,是企业管理的一个重要内容。新老制度接轨后,建立一个怎样的财务管理框架和模式?是深化会计改革的一个重要课题。笔者根据自己从事财务管理的工作实践,谈一些粗浅看法:新形势下的财务管理工作,是指对企业的财务管理活动进行计划、组织、协调和控制的一种管理活动。是包括资金筹集、投资管理、利润分配、财务预测,分析在内的一个复杂的系统工程。财务管理的目的是为了达到合理筹资,有效用资,提高资金运作效率,加快资金增值速度,提高经济效益。要做好这一工作,应掌握以下内容:
Financial management is an important part of business management. After the integration of the old and new systems, what kind of financial management framework and model should be established? This is an important issue for deepening accounting reform. Based on my own work experience in financial management, the author discusses some superficial views: The financial management under the new situation refers to a management activity that plans, organizes, coordinates, and controls the financial management activities of an enterprise. It is a complex system engineering including fund raising, investment management, profit distribution, financial forecasting and analysis. The purpose of financial management is to achieve reasonable financing, effective use of capital, improve the efficiency of capital operations, speed up the speed of capital appreciation, and increase economic efficiency. To do this job well, you should master the following: