时下,加强企业管理特别是企业内部财务管理正在被越来越多的人所认识,同时也被越来越多的成功实践所证明。本期发表于珍等同志关于加强企业内部财务管理,提高企业经济增长质量和效益的文章,以及广东江门浮法玻璃厂、邯郸钢铁总厂等单位眼睛向内,实行目标成本管理,将成本指标层层分解落实,达到挖潜增效的经验做法,就是很好的佐证。改革开放以来,为搞好国有企业,国家从政策调整、机制转换到制度创新等方面做了大量工作,尽可能地为企业创造良好的外部环境。但是,再好的外部条件,都不能代替企业练好内功。也就是说,无论宏观条件如何,最终决定企业面貌的,还是企业自身的管理,包括外部条件在自身内部的实现。同样条件下,由于企业管理水平不同,会有截然不同的境况。毋庸讳言,目前我们的企业财务管理还比较薄弱,企业经济效益低下的局面未从根本上改观。有的企业财会管理意识淡薄,基础不牢,核算不实,信息失真,监督不力,缺乏向管理要效益,在内部 Nowadays, strengthening corporate management, especially internal corporate financial management, is being recognized by more and more people, and it has also been proved by more and more successful practices. This issue was published in the article of Zhenzhengzhizhi on strengthening internal financial management of enterprises, improving the quality and efficiency of economic growth of enterprises, as well as the eyes of Guangdong Jiangmen Float Glass Factory, Handan Iron and Steel Plant and other units inwards, implementing target cost management, and setting cost targets. The practice of stratification and implementation to achieve potential and efficiency gains is a good example. Since the reform and opening up, in order to do a good job of state-owned enterprises, the country has done a lot of work in the areas of policy adjustment, mechanism conversion, and system innovation, and has created as much as possible a favorable external environment for enterprises. However, no matter how good the external conditions are, it can’t take the place of the enterprise to improve its internal strength. In other words, regardless of the macro conditions, the final decision on the appearance of the enterprise is the management of the company itself, including the realization of the external conditions within itself. Under the same conditions, due to different levels of business management, there will be very different circumstances. Needless to say, at present our company’s financial management is still relatively weak, and the situation of the low economic efficiency of enterprises has not fundamentally changed. Some companies have weak management awareness of finance and accounting, weak foundations, unrealistic accounting, distorted information, weak supervision, and lack of efficiency in management.