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据有关部门对部分国有亏损企业的调查表明,属政策性和宏观原因造成亏损的约占20%,因财务管理不善造成亏损的约占80%。由此看来,企业苦炼内功,切实加强财务管理,是解脱目前国有企业财务困境的根本出路。对此,笔者有如下几点思考。一、选好企业的财务掌舵人(总会计师)1、在社会主义市场经济条件下,总会计师作为厂长的高级参谋和助手,职责和权限范围较宽,人、财、物、产、供、销几乎都会涉及到,各种利益分配、责任承
According to the survey of some state-owned loss-making enterprises by related departments, it is estimated that 20% of losses are due to policy and macroeconomic reasons, and 80% are caused by financial management losses. From this point of view, it is the fundamental way out of the financial distress of state-owned enterprises that companies are struggling to improve their internal strength and strengthen financial management. In this regard, the author has the following points of thinking. First, choose the company’s financial helm (Chief Accountant) 1. Under the conditions of the socialist market economy, the chief accountant as the director of the senior staff and assistants, a wide range of duties and responsibilities, human, financial, material, production, supply , sales will be almost involved, all kinds of benefits distribution, responsibility commitment