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在旧的经济管理体制下,我国财务管理按其管理主体可分为宏观和微观方面。从我国情况来看,宏观财务管理采取的是财政部门——企业主管部门财务管理机构——企业财务这样自上而下,一统到底的管理体制,这是与高度集中的计划经济管理体制相配套的。在微观领域中,财务管理目标只是定期向国家报告财务信息,反映和监督国家计划的执行情况,贯彻国家财经方针、政策,维护国家财政、财务制度。作为企业财务经理,无多大自主权,从事的财务管理工作内容也很简单,负责财务工作的经理只要对国家负责就行了。
Under the old economic management system, China’s financial management can be divided into macroscopic and microscopic aspects according to its management subjects. Judging from the situation in our country, macro-financial management adopts a top-down and unified management system for the financial department of the financial department, the financial department of the competent department of an enterprise, which is in line with a highly centralized planned economic management system. of. In the micro field, the goal of financial management is to report financial information to the country on a regular basis, reflect and supervise the implementation of the national plan, implement the national financial policies and policies, and safeguard the national financial and financial systems. As a corporate finance manager, without much autonomy, the content of the financial management work is very simple. The manager responsible for the financial work is only responsible to the country.