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经济建设要现代化,企业管理必须首先现代化,只有现代化的企业管理,才能适应现代化经济建设的需要。传统的企业财务管理已不能适应建立社会主义市场经济体制要求和日趋发展的企业理财实践,企业财务管理现代化执在必行。 一、企业财务管理观念的现代化 1.树立市场观念和竞争观念。就是要彻底克服单纯依赖国家计划安排的生产任务,来编制企业财务计划,核定各项定额的旧习。确立企业的理财主体地位,把价格竞争、质量竞争、占领市场、优胜劣汰作为企业财务行为的准则。 2.树立节约观念和盈利观念。克服完成生产任务、不顾资金耗费的倾向,明确企业的理财目
In order to modernize economic construction, enterprise management must first be modernized. Only modern enterprise management can adapt to the needs of modern economic construction. The traditional enterprise financial management can no longer meet the requirements of establishing a socialist market economy system and increasingly developing corporate financial practices. The modernization of corporate financial management is imperative. First, the modernization of corporate financial management concepts 1. Establish market concepts and competitive concepts. It is necessary to thoroughly overcome the production tasks that are solely dependent on the state’s plan to compile the company’s financial plans and verify the old habits of the quotas. Establish the status of financial management of enterprises, and regard price competition, quality competition, market occupation, survival of the fittest as the criteria for corporate financial behavior. 2. Establish a concept of conservation and profitability. Overcoming the tendency to complete production tasks and ignoring the cost of funds, and clarifying the company’s financial management objectives