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财务管理改革应从以下几方面进行: 一、财务计划管理的改革。(1)改革计划编制程序。把计划编制程序由原来的自下而上——自上而下,改为自上而下——自下而上,即制订目标——下放权限和自我控制——评价成果的反馈程序;(2)改革计划编制方法。应按目标管理的要求先制订企业的计划目标,然后找出问题点,再逐级落实,达到目标的要求;(3)改革计划的考核手段。把计划考核的重点放在基层的自我控制阶段,改变过去事后算帐的做法,以确保计划目标的实现。二、成本管理的改革。目前我们对成本的管理,基本上是对投产后的产品在生产制造过程中发生的制造成本的管理,还不够全面。成本管理应该是从设计成本开始,直到销售完成为止的全面的经营成本的管理;要推行目标成本管理;要改变过去单纯财会人员算帐的情况,应用现代化管理方法,实行经济与技术相结合的全过程的成本管理;要建立成本控制信息系统。
Financial management reforms should proceed from the following aspects: I. Reform of financial plan management. (1) Reform plan preparation process. Change the planning process from bottom-up, top-down, top-down, bottom-up, setting goals—decentralizing authority and self-control—feedback procedures for evaluation results; ( 2) Reform plan preparation method. According to the requirements of the target management, the company’s plan objectives should be formulated first, then the problems should be identified, and then implemented step by step to meet the requirements of the target; (3) The assessment plan of the reform plan. The focus of the program assessment is on the self-control stage at the grass-roots level, changing the practice of accounting afterwards in order to ensure the realization of the objectives of the plan. Second, the cost management reform. At present, our management of costs is basically the management of the manufacturing costs incurred after the products are put into production. It is not comprehensive enough. Cost management should be the management of comprehensive operating costs from the design cost until the completion of sales; the implementation of target cost management; change in the past, the case of accounting personnel alone, the application of modern management methods, the implementation of economic and technological integration The whole process of cost management; to establish a cost control information system.