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众所周知,谈到企业的重大项目决策行为多半离不开“投资”这个概念,重大项目关乎到一个企业未来的持续发展动能,也可以反映出一个企业内部公司治理结构是否完善。虽然很多国有企业都设立专门的投资部门来具体负责企业的重大项目的前期可行性研究的论证工作,但由于投资部门很多从业人员并非是由财务背景或者金融背景的人来担当,无法给出相应的专业支持建议,加之重大投资项目由于其自身的复杂性和诸多的客观因素影响,也决定了并非能由一个部门去主导的,通常会有其他若干部门组成项目小组参与到论证工作中来,作为财务部门更是需要主动参与到此项工作中来,但是财务部门在这个团队中究竟起到什么样的作用?这是本文探讨的主要目的。
As we all know, when it comes to decision-making of major projects in an enterprise, most of them can not do without the concept of “investment.” A major project relates to the sustainable development momentum of a company in the future and also reflects the perfection of an internal corporate governance structure. Although many state-owned enterprises have set up specialized investment departments to carry out specific pre-feasibility studies on major projects in their enterprises, many employees in the investment sector are not able to respond to them because they are not from financial or financial backgrounds Professional support recommendations, coupled with major investment projects due to its own complexity and many objective factors, but also decided not to be dominated by a department, usually there are several other departments to participate in the project team to participate in the argument, As the financial department is also required to take the initiative to participate in this work, but the finance department in the team exactly what kind of role? This is the main purpose of this paper.