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财务管理是基于企业再生产过程中客观存在的财务活动和财务关系而产生的,它是利用价值形式对企业再生产过程进行的管理,是组织财务活动、处理财务关系的一项综合性管理工作。在竞争日益激烈的社会主义市场经济环境下,财会工作作为企业管理的一项核心工作,已被成功的企业家们达成共识。因企业各自的情况存在着差异,所以如何加强企业的财务管理和会计核算工作,提高企业的财会工作水平,必须寻求适合企业自身特点的财务管理体制和办法。现就本单位在财务会计管理方面所作的一些尝试,谈谈自己的看法。
Financial management is based on the objective existence of financial activities and financial relationships in the process of corporate reproduction. It is the management of the reproduction of enterprises through the use of value forms and is a comprehensive management of financial activities and financial relations. In an increasingly competitive socialist market economy, accounting work as a core business management, has been successful entrepreneurs to reach a consensus. Because of the differences in the situation of the enterprises, how to strengthen the financial management and accounting of the enterprise and improve the level of the accounting work of the enterprise, we must seek the financial management system and method that suits the characteristics of the enterprise. Now on the unit in the financial accounting management made some attempts to talk about their own views.