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经济改革不断发展,公司制已经成为企业的主要组织形式。规范公司组织形式中的财务管理体制与管理控制方法,是实现以投资效益为中心资本运营的关键一环。长期以来,企业财务部门,在以生产运营为中心的旧体制、旧习惯影响下,微观管理很细,宏观监控落空。面临资本运作范围不断扩大,资本扩张不断加剧的新形势,从传统的管理习惯中解脱出来,转变观念,明确不同层次财务管理的不同要
With the continuous development of economic reform, the company system has become the main organizational form of enterprises. To standardize the financial management system and management and control methods in the organizational form of a company is a key part of realizing the capital operation centered on investment returns. For a long time, under the influence of the old system and old habits centered on production and operation, the financial department of the enterprise under the influence of micro-management is very fine and the macro-control is out of control. Faced with the new situation of expanding the scope of capital operation and increasing capital expansion, it is freed from the traditional management habits, changing concepts and clarifying the different needs of financial management at different levels