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在当前国家宏观经济调控不断加强、外部监管不断加大形势下,现代财务管理职能已从传统的信息处理和提供转向信息的分析使用和决策支持,从事后核算转向事前的预测、事中的控制,财务管理作为“夯实管理基础,提升管理水平”的重要手段,其重要性进一步显现。目前,国有企业内部控制不健全、财务管理基础薄弱等现状在很大程度上影响和制约着企业的管理能力和竞争能力的提升。因此,如何突破财务管理的瓶颈,科学制订企业财务管理策略,有效防范和控制经营风险,提升管理水平,实现可持续发展,已成为国有企业面临的重要课题。
Under the current macroeconomic regulation and control in the country, the external financial supervision is constantly increasing. The function of modern financial management has shifted from the traditional information processing and provision of information to the analysis and use of decision-making support, and the post-accounting shift to the prior prediction and control The importance of financial management as an important means of consolidating the management foundation and improving the management level is further highlighted. At present, the internal control of state-owned enterprises is not perfect, the weak foundation of financial management and other current status to a large extent affect and restrict the management and competitiveness of enterprises to enhance. Therefore, how to break through the bottleneck of financial management, formulate scientifically financial management strategies, prevent and control operational risks effectively, improve the management level and achieve sustainable development have become important topics for state-owned enterprises.