论文部分内容阅读
企业财务管理体系是企业管理体系中重要的组成部分,是企业在一定的战略目标指导下,对于企业的经营活动和投、融资活动实施有计划、协调运作的各项财务管理活动,通过有明确职责、适当的风险控制机制来贯彻落实的价值化管理体系;它包括为制定、实施、实现、评审和保持财务管理方针所需的组织机构、规划活动、机构职责、惯例、程序、过程和资源等;其目的在于帮助企业实现自身设定的财务表现水平,并不断地改进财务行为,不断达到更新更佳的境界,从而促进财务管理水平的提高。
Enterprise financial management system is an important part of the enterprise management system is the enterprise under the guidance of a certain strategic objectives for the business activities of enterprises and investment, financing the implementation of planned and coordinated operation of the financial management activities, through a clear Responsibilities and appropriate risk control mechanisms. It includes the organizational structures, planning activities, institutional responsibilities, practices, procedures, processes and resources required to develop, implement, implement, review and maintain financial management guidelines Etc .; Its purpose is to help enterprises to achieve their own set of financial performance levels, and constantly improve financial behavior, continue to achieve newer and better realm, so as to promote the improvement of financial management.