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本文针对企业因财务管理与合同管理脱节造成财务核算不全面、不准确的现象,论述了在财务管理中增加对合同的管理工作的必要性。并提出在经济行为中赋予财务人员参与合同谈判、审核、监控、存档等管理职责和权限,增强对合同监督管理的力度的措施建议,从而达到减少经济活动的随意性,满足企业有效控制资金支出成本、规避企业经营风险、增加企业经济效益的目的。
In this paper, because of the incomplete and inaccurate financial accounting caused by the fact that financial management and contract management are disconnected, this paper discusses the necessity of increasing the management of contract in financial management. And put forward financial measures in the financial behavior of the people involved in the negotiation, review, monitoring, archiving and other management responsibilities and authority, and enhance the supervision and management of the contract measures to reduce the casualness of economic activities to meet the effective control of capital expenditure Cost, avoid business risk, increase the economic efficiency of enterprises.