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大中型企业的财务管理工作千头万绪,随着经济体制改革的深入,财务管理工作在企业的经济活动中显得越来越重要。从传统财务管理概念出发,企业领导一般比较注重抓成本下降,上级对企业考核也将可比产品成本下降率作为主要指标。这些指标固然重要,但根据我国经济体制改革的目标是建立社会主义的市场经济体制,笔者认为资金管理在企业发展中的作用日显重要,已成为大中型企业财务管理的核心。
The financial management of large and medium-sized enterprises is very complicated. With the deepening of economic system reform, financial management has become increasingly important in the economic activities of enterprises. Starting from the traditional concept of financial management, business leaders generally pay more attention to the reduction of costs, and superiors also assess the ratio of comparable product costs as the main indicator. Although these indicators are important, but according to the goal of China’s economic restructuring is to establish a socialist market economic system, the author believes that the role of fund management in the development of enterprises is increasingly important, has become the core of financial management of large and medium-sized enterprises.