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财务管理是企业管理的一个重要方面,是体现或反映现代企业制度特征的主要环节之一。而现代财务管理模式又是实施现代财务管理的基础。只有建立有效的适应行业特点的财务管理模式,才能有效地实施财务管理。近几年的财务管理实践使我们感到,建立有效的现代财务管理模式,必须遵循以下四项基本原则。(1)财务经理和财务部门必须参与企业重大决策。(2)必须对企业整个经营过程进行控制,对经营结果进行真实反映,并对结果进行影响。(3)融资筹资的成本控制和融资筹资要多途径、市场化。(4)应编制既具有行业特点,又便于内部控制的企业内部会计标准以及处理方法。上海建筑构建制品公司的具体做法是:一、在董事会领导下进行财务决策董事会是企业的最高决策机构,财务的重大决策必须由董事会授权,包括重大投资、重大项目的承接、大额资金的筹集及运用,都必须由董事会授权方能实施。财务控制是法人对企业财务进行的综合的全面管理,完善的健全的财务控制体系是良好的法人治理结构的体现。
Financial management is an important aspect of business management and one of the main links that reflects or reflects the characteristics of the modern enterprise system. The modern financial management model is the basis for the implementation of modern financial management. Only by establishing an effective financial management model that is adaptable to the characteristics of the industry can we effectively implement financial management. In recent years, the practice of financial management makes us feel that the establishment of an effective modern financial management model must follow the following four basic principles. (1) The financial manager and the financial department must participate in the major decisions of the enterprise. (2) It is necessary to control the entire business process of an enterprise, truly reflect the business results, and influence the results. (3) financing and financing of cost control and financing of financing to be more ways, market-oriented. (4) The internal accounting standards and the methods of dealing with both the characteristics of the industry and the internal control should be compiled. Shanghai Construction Building Products Company's specific approach is: First, the financial decision-making under the leadership of the Board of Directors The board of directors is the highest decision-making body of the enterprise, major financial decisions must be authorized by the Board of Directors, including major investments, major projects to undertake large-scale fund-raising And use, must be authorized by the board of directors to implement. Financial control is a comprehensive and comprehensive management of corporate finance by a legal person, and a sound and sound financial control system is a manifestation of a sound corporate governance structure.