论企业财务管理的中心地位

内 容 摘 要

社会主义市场经济条件下，财务活动是企业一切活动的基础。企业财务管理不仅是核算、分析、监督、提供信息，还应该包括对企业经营管理的全面参与、预测、控制、决策。企业的宗旨和性质、市场经济的运行、实现国有资产保值增值等方面决定了财务管理在企业各项管理中必须居于中心地位。针对目前我国企业财务管理存在的一系列问题及对其成因分析，提出只有从解决“人”的观念素质入手、建立健全科学组织结构、完善管理环节、优化运行机制、加强成本控制才能使财务管理成为企业管理的中心。结合邯钢经验案例来阐明企业财务管理必须贯穿企业管理的全方位、全过程，才能保证企业健康、有序发展。

关键词：企业财务管理   中心地位   现代企业制度
On the Center Status of
Enterprise Financial Management Resume

Abstract

Under the condition of the socialist market economy, the financial activity is the foundation of all activity in the enterprise. The enterprise financial management not only includes the calculation, the analysis, the surveillance, the information provision, but also includes the full participation in the operating management, the forecast, the control and the decision-making. Some aspects such as the enterprise's objective and the nature, the market economy movement, the realization of the state asset guaranteed price and so on decide the financial management should be in the central status in enterprise each management. Considering the current business financial management of a series of problems and their causes, solving the "human" quality of the concept, establishing a sound scientific organizational structure, improving the management aspects, Optimizing the operating mechanisms, controlling the cost can make the financial management stands in the center of the enterprise management. The case of Handan Steel tells us that the financial management of enterprises must go through the comprehensive enterprise management so that the enterprise can develop orderly and healthy.

Key words: Enterprise financial management   Center status   Modern enterprise system

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