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近年来,我国股份经济有了一定的发展,但由于当前有关法律条件仍需完备,资金市场尚处初级阶段,如何保证股份经济健康发展,笔者从企业财务管理的角度谈点浅见。一、制定完备的财务制度,实行严格的财务控制和绩效考核,注重投资和效益,是股份企业财务管理的主要任务。第一、建立和健全股份企业财务制度。股份企业除了要执行现有的财务会计法令、法规和制度外,财政部门还应按其财务活动的特点,在国家政策范围内,帮助企业制定内部管理办法,以协调企业内部各单位的财务活动,并由同级财税部门备案。进一步修订和完善企业现行的企业基金提取、股利分配、借债
In recent years, China’s stock economy has achieved certain development. However, due to the fact that the relevant legal conditions still need to be completed, the capital market is still in the primary stage. How to ensure the healthy development of the stock economy, the author from the perspective of corporate financial management. First, formulating a complete financial system, implementing strict financial control and performance appraisal, focusing on investment and efficiency, is the main task of the financial management of joint-stock companies. First, establish and improve the financial system of the stock company. In addition to the implementation of existing financial accounting decrees, regulations and systems, the shareholding enterprises shall, in accordance with the characteristics of their financial activities, help enterprises formulate internal management measures to coordinate the financial activities of the various entities within the company within the scope of national policies. , and by the same level taxation department for the record. Further revise and improve the current corporate fund extraction, dividend distribution, and debt