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随着市场经济体制改革的不断深入,企业管理中的各种专业管理的职能和作用都在发生重大变化。其中,最显著的变化是财务管理变得越来越重要了。以致于许多有识之士纷纷提出“企业管理应以财务管理为中心”的科学见解,这一科学见解的提出,在经济理论界和实务界都引起了强烈的反响和共鸣。但是,在实际经济工作中,财务管理在企业管理中的中心地位和作用并没有得到真正落实和充分体现。那么,财务管理在企业管理中的中心地位究竟有哪些具体体现?怎样才能使其中心地位与作用得到充分发挥?对此,谈点个人的初浅认识和想法,以期达到抛砖引玉之目的。
With the deepening of market economy system reform, the functions and roles of various professional management in business management are undergoing major changes. Among them, the most significant change is the financial management has become more and more important. As a result, many people of insight have come up with the scientific view that “enterprise management should be centered on financial management.” The proposition of this scientific opinion has aroused strong repercussions and resonances in both economic and practical circles. However, in the actual economic work, the central position and role of financial management in business management have not been fully realized and fully realized. So, what is the concrete manifestation of the central position of financial management in the enterprise management? How to make its central position and role be fully exerted? In this regard, talk about personal initial understanding and ideas, with a view to achieve the purpose of attracting valuable comments.