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目前,我国各类型企业已经从生产导向过渡到营销导向,乃至再转到理财导向,企业财务管理也就必然成为企业管理的中心。全球经济一体化的加剧,对我国经济生活的各个方面已经或将要产生极大的影响,企业的理财环境也已经或正在发生很大的变化。从企业外部金融市场环境来看,我国的金融市场更加开放,发展的速度会更快;从企业内部来看,将加速国内市场与国际市场接轨,市场竞争将更加激烈,企业面临更加激烈的市场竞争。如何才能在如此大的冲击下及时有效地解决财务管理中存在的问题,建立和完善现代企业制度,增强企业竞争力,成为我国企业首要的任务。
At present, all types of enterprises in China have transitioned from production-oriented to marketing-oriented, and even to financial management-oriented, so that their financial management inevitably becomes the center of business management. The intensification of global economic integration has had or will have a tremendous impact on all aspects of our economic life. The financial environment for enterprises has also undergone or is undergoing tremendous changes. From the perspective of the external financial market environment, China’s financial market is more open and its development speed will be faster. From the internal point of view, it will speed up the integration of the domestic market and the international market, the market competition will be fiercer and the enterprises will face even more fierce market competition. How to solve the problems existing in the financial management under such a great impact in a timely manner and how to establish and perfect the modern enterprise system and enhance the competitiveness of enterprises have become the primary task of our country’s enterprises.