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社会主义市场经济条件下,财务活动是企业一切活动的基础。企业财务管理不仅是核算、分析、监督、提供信息,还应该包括对企业经营管理的全面参与、预测、控制、决策。企业的宗旨和性质、市场经济的运行、实现国有资产保值增值等方面决定了财务管理在企业各项管理中必须居于中心地位。针对目前我国企业财务管理存在的一系列问题及对其成因分析,该文提出只有从解决“人”的观念素质入手、建立健全科学组织结构、完善管理环节、优化运行机制、加强成本控制才能使财务管理成为企业管理的中心。
Under the socialist market economy, financial activities are the foundation of all activities of an enterprise. Enterprise financial management is not only accounting, analysis, supervision, providing information, but also should include the full participation of business management, forecasting, control, decision-making. The purpose and nature of the enterprise, the operation of the market economy and the preservation and appreciation of state-owned assets determine that financial management must take a central position in the management of enterprises. Aiming at a series of problems existing in the current enterprise financial management in our country and the analysis of their causes, this paper proposes that starting from the concept and quality of solving “people ”, establishing and perfecting the scientific organization structure, perfecting the management system, optimizing the operation mechanism and strengthening cost control Financial management can become the center of business management.