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企业财务管理体系自强化机制是指企业在组织财务活动和处理财务关系过程中,通过财务制度执行者的自我实施、自我学习和自我加强,以实现财务管理体系在“变化——选择性学习——改进——更好结果”的良性循环下产生持续的效率改进的一系列制度安排。在建立企业财务管理体系自强化机制中,实施企业财务管理评估是有效途径。近年来,西藏自治区在涉及企业的财政专项资金管理中实施了企业财务管理评估制度。从西藏的实践情况总结分析,实施企业财务管理评估制度,是构建财政与企业联结关系的重要工作平台,不仅有
Self-reinforcing mechanism of enterprise financial management system means that in the process of organizing financial activities and handling financial relationships, self-reinforcing mechanism of self-learning and self-strengthening of financial system implementers in order to realize the change of financial management system in “change-selective learning” - improve - better results "a series of institutional arrangements to generate continuous efficiency improvement. In the establishment of self-reinforcing mechanism of enterprise financial management system, the implementation of enterprise financial management assessment is an effective way. In recent years, the Tibet Autonomous Region has implemented a system for assessing the financial management of enterprises in the management of financial special funds involving enterprises. From the analysis of the actual situation in Tibet, the implementation of enterprise financial management evaluation system is to build an important working platform for the relationship between financial and business links, not only