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关德铨先生是中国财会资产评估人才中心高级专家委员会会员,北京大学国际会计与财务研究中心兼职教授,现任德勤会计师行中国业务副总裁,北京德勤的主管合伙人。他主要在美国、东欧和亚洲从事融资顾问和管理咨询业务,在审计、企业管理及投融资咨询方面积累了丰富的国际经验。最近,本刊记者就如何建立面向市场经济的、与国际惯例接轨的现代企业财务管理体系问题采访了关先生。记者:您认为,一个面向市场经济的、与国际惯例接轨的企业财务管理体系是什么样的?关:建立面向市场经济并与国际惯例接轨的企业财务管理体系对企业至关重要。财务管理体系是指企业在一定的战略目标下,对于企业总部及其所属公司的经营活动和投、融资活动实施价值化管理的体系。企业经营活动是由企
Mr. Kwan Tak Chuen is a member of the Senior Expert Committee of China Accounting Society for Assets Appraisal and a part-time professor of Peking University's International Accounting and Finance Research Center. He is currently the vice president of China Business of Deloitte Touche Tohmatsu, and the managing partner of Beijing Deloitte Touche Tohmatsu. He is mainly engaged in financing consultancy and management consulting in the United States, Eastern Europe and Asia. He has extensive international experience in auditing, business management and investment and financing consulting. Recently, the reporter interviewed Mr. Guan about how to establish a modern enterprise financial management system that is oriented toward a market economy and is in line with international practice. Reporter: In your opinion, what is the financial management system of an enterprise that is oriented toward a market economy and is in line with international practice? The establishment of a financial management system that is market-oriented and in line with international practice is of crucial importance to the enterprise. Financial management system refers to the enterprise under a certain strategic goal, for the corporate headquarters and its affiliated companies operating activities and investment, financing the implementation of the value of the management system. Business activities by the enterprises