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财务管理是企业管理的核心内容之一,而年度财务决算又是财务管理成果的主要体现方式之一。目前,为满足对中央直属企业的管理需求,无论其处于境内或境外,都需通过网络财务决算系统上报国资委、财政部年度财务决算报表及相关附属资料。作为统一管理的集团化中央直属企业,为保障年度财务决算工作准确性、及时性、完整性、一致性务必要建立一套行之有效的工作体系。
Financial management is one of the core contents of business management, and the annual financial accounting is one of the main ways of financial management. At present, in order to meet the management needs of enterprises directly under the Central Government, regardless of whether they are located inside or outside the Mainland, they are required to report annual financial statements of accounts and related subsidiary materials of the SASAC and the Ministry of Finance through the network financial accounting system. As a centrally managed enterprise under the Centralized Collective Organization, an effective working system must be established to ensure the accuracy, timeliness, completeness and consistency of annual financial statements.