企业财务管理是企业管理的重要组成部分,建立和健全财务管理制度和经济核算制度是企业整顿的一项重要内容。一个企业财务管理水平的高低,取决于财务管理基础工作的好坏。企业财务管理的基础工作一般分为二个方面:一方面是企业进行正常的经济核算所必须具备的基本条件;另一方面是财会人员的素质——“基本功”。(一)企业进行正常的经济核算必须具备的基本条件1,建立和健全原始凭证和记帐凭证制度企业要进行正常的经济核算就必须正确及时地对各项经济业务和会计事项进行记录,要进行记录就要有根有据,有凭有证。没有凭证就无法记帐,当然更谈不上核算的完整正确。记帐必须严格地以 Corporate financial management is an important part of corporate management. Establishing and improving financial management systems and economic accounting systems is an important part of corporate restructuring. The level of financial management of an enterprise depends on the quality of financial management. The basic work of enterprise financial management is generally divided into two aspects: on the one hand, it is the basic conditions that enterprises must have for normal economic accounting; on the other hand, the quality of accounting personnel—“basic skills”. (1) The basic conditions that an enterprise must possess for normal economic accounting 1. Establish and improve the original vouchers and accounting vouchers The company must correctly and timely record all economic business and accounting items in order to conduct normal economic accounting. The record must be based on evidence and evidence. Without accounting, you can’t keep accounting, and certainly not the completeness and correctness of accounting. Accounting must be strictly