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为应对国际金融危机,随着经济体制改革包括企业财务制度的改革逐步深入,企业自主权正在逐步扩大,这在增强企业活力上的成效是显而易见的,但也存在着忽视对企业财务行为进行必要调控和严格监督的倾向,致使目前企业财务管理中存在很多诸如财务制度不健全、固定资产管理混乱、库存积压严重、流动资金紧张、企业成本上升、效益下降等问题。如何加强现代工业企业的财务管理是时下迫切需要解决的问题。
In response to the global financial crisis, with the gradual deepening of the reform of the economic system, including the reform of the corporate financial system, the autonomy of enterprises is gradually expanding. This is obviously evident in enhancing the vitality of enterprises. However, The tendency of regulation and strict supervision has led to many problems in the current financial management of enterprises, such as the imperfect financial system, the chaotic management of fixed assets, the serious inventory backlog, the shortage of liquidity, the rise of enterprise cost and the decrease of efficiency. How to strengthen the financial management of modern industrial enterprises is an urgent problem to be solved nowadays.