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一、企业财务管理的新特点(一)财务关系辐射面扩大首先,就企业内部而言,财务管理活动涉及到企业的生产、供应、销售等各个环节。每个部门在合理使用资金、节约资金支出、提高资金使用率上,都应接受财务部门的指导,并受财务管理部门的监督和约束。同时,财务管理部门本身为企业生产管理、营销管理、质量管理、人力物资管理等活动提供及时、准确、完整、连续的基础资料。其次,现代企业财务管理还涉及到企业外部的各种关系。在市场经济条件下,企业在市场上进行融资、投资以及收益分配的过程中与股东、债权人、金融机构、供应商、客户、内部职工等各利益主体之间有着千丝万缕的联系。
First, the new features of corporate financial management (A) the expansion of the financial relationship between radiation First of all, within the enterprise, the financial management activities related to the production, supply, sales and other links. Each department should accept the guidance of the financial department and be supervised and bound by the financial management department on the rational use of funds, saving of funds and raising the utilization rate of funds. At the same time, the financial management department itself provides timely, accurate, complete and continuous basic information for the enterprise’s production management, marketing management, quality control and manpower material management and other activities. Second, the modern enterprise financial management also involves a variety of relationships outside the enterprise. Under the condition of market economy, enterprises have inextricably linked with the various stakeholders such as shareholders, creditors, financial institutions, suppliers, customers and internal staff in the process of financing, investment and income distribution in the market.