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一、现代企业财务管理中存在的问题 1.改革开放以来,我国企业虽然经过体制改革和机制转换,在某些方面,形成了自己的特色,但与发展社会主义市场经济体制,建立现代企业制度对企业财务管理工作的要求相比,还存在明显差异。目前我国企业财务管理还存在着重使用价值实物管理,轻价值综合管理;重资金总量筹集,轻筹资结构安排;重生产成本管理,轻资金成本控制;重当前收益,轻远期风险控制;重事后总结,轻事前预防;重强化企业内部管理,轻财务形象管理。
I. Problems Existing in Modern Enterprise Financial Management 1. Since the reform and opening up, although our enterprises have formed their own characteristics in some aspects through institutional reform and institutional transformation, in spite of the fact that the development of the socialist market economic system and the establishment of a modern enterprise system Compared with the requirements of the enterprise's financial management, there are still obvious differences. At present, there are still some problems in China's enterprise financial management, such as physical value-in-use management and integrated management of light value; total amount of capital raised and arrangement of light financing; heavy production cost management and light capital cost control; heavy current earnings and light and long-term risk control; After the summary, pre-emptive prevention; re-strengthen the internal management of enterprises, light financial image management.