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市场经济条件下,企业制度的基本特征是“产权清晰、权责明确、政企分开、管理科学”。近年来,国家为企业从政策调整、机制转换到制度创新等方面创造了良好的外部环境。但再好的外部条件,也替代不了企业练好内功,最终决定企业面貌的,还是企业内部管理。抓企业内部管理,重点是抓好企业内部财务管理,并以此带动整个企业的全面科学管理。财务管理区别于其他各项管理的一个重要特点是对企业的资金运动和价值形态的管理,主要以成本管理和资金管理为中心,透过价值形态的管理,达到对实物形态的管理。
Under the condition of market economy, the basic characteristic of the enterprise system is that “the property rights are clear, the powers and responsibilities are clear, the government and enterprises are separated, and the management sciences”. In recent years, the state has created a favorable external environment for enterprises in terms of policy adjustment, mechanism transformation and system innovation. But no matter how good the external conditions, but also can not replace the company to do a good job internal strength, and ultimately determine the face of business, or internal management. Focus on internal management, the focus is to do a good job of internal financial management, and in order to promote the entire enterprise's overall scientific management. An important feature that differentiates financial management from other management is the management of the capital movement and value shape of an enterprise. It mainly focuses on cost management and capital management, and manages the physical form through the management of the value form.