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企业财务工作的职能具有随企业体制环境变化而变化的特征。在计划经济体制下,由于国有企业并不构成真正意义上的市场主体,企业财务的主要职能基本上限定在对经济行为的簿记职能上;而在市场经济中,社会资源主要通过市场机制而得到配置,财务的职能就不仅要包括为企业提供完整、准确、及时的会计信息,而且还应包括企业运营所需资金的筹集与分配等工作。我国加入世界贸易组织后,不仅企业面对的市场环境和资源配置环境发生了重大变化,企业体制也随着改革的持续深入而日趋呈现出市场化特征。因此,持续优化其财务职能就构成了国有企业特别是军工集团公司深化改革的一项重要内容。本文研究的基本思路是,从集团公司一般财务职能分析入手,研究和探讨目前军工集团公司财务职能的主要内容及其局限性,最终提出完善军工集团公司的若干对策。
The functions of corporate finance work with the characteristics of the enterprise system changes in the environment. Under the planned economic system, since state-owned enterprises do not constitute the true market players, the main functions of corporate finance are basically limited to the book-keeping functions of economic behavior. In the market economy, social resources are mainly obtained through market mechanisms Configuration, financial functions should not only include providing enterprises with complete, accurate and timely accounting information, but also include the funds needed for business operations to raise and distribution work. After China's accession to the World Trade Organization, not only the market environment and resource allocation environment faced by enterprises have undergone major changes, but the enterprise system has also become increasingly market-oriented with the continuous deepening of the reform. Therefore, continuous optimization of its financial functions constitutes an important aspect of deepening the reform of state-owned enterprises, especially the military conglomerates. The basic idea of this paper is to start with the analysis of the general financial functions of the group companies, to study and discuss the main contents and limitations of the current financial functions of the military group companies, and finally to propose some measures to improve the military group companies.