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朱镕基总理在听取审计署工作汇报时指出,“现在有些部门、单位弄虚作假的情况比较严重,问题也相当复杂”,并提出了加强财务管理的要求。笔者认为,解决问题的有效措施,是建立以“财务结构最佳化”为企业财务管理目标的经济效益评价体系,全面实行以具有独立性的财务评价机构所出具的评价报告作为考核企业经济效益的监督机制,使我国企业财务管理走向科学化、规范化和创新发展的正确轨道。
When listening to the report of the Audit Commission, Premier Zhu Rongji pointed out: “At present, some departments and units are deceitful and the problems are quite complicated.” They also put forward the requirements of strengthening financial management. The author believes that the effective solution to the problem is to establish a “financial structure optimization” for the financial management objectives of the economic evaluation system, the full implementation of an independent financial evaluation agency issued by the evaluation report as a test of economic efficiency of enterprises Supervision mechanism, so that our financial management enterprises to the scientific, standardized and innovative development of the right track.