企业财务管理与成本管理体系的建立与完善,要在坚持社会主义方向的前提下,适应社会主义经济体制的需要。要在满足企业发展战略规划的前提下,不断开拓进取改革创新,尽可能地调动企业增收节支的积极性。企业本身若想不断增强自我发展能力,就要不断健全和完善企业财务管理与成本管理体系,开创财务管理与成本管理工作的新局面。本文就财务管理体系和成本管理体系的问题谈谈个人粗浅的认识,以求与同行共勉。 The establishment and improvement of the enterprise financial management and cost management system must meet the needs of the socialist economic system on the premise of adhering to the direction of socialism. Under the premise of meeting the strategic development plan for the enterprise, we must constantly forge ahead with reforms and innovations, and mobilize the enthusiasm of enterprises in increasing revenue and reducing expenditure as much as possible. If the enterprise itself wants to continuously enhance its self-development ability, it is necessary to constantly improve and perfect the enterprise’s financial management and cost management system and create a new situation in financial management and cost management. This article on the financial management system and cost management system to talk about personal superficial understanding in order to seek mutual encouragement with peers.