摘要
企业作为一个相对独立的经营主体,具有自主经营、自负盈亏、自我发展、自我约束的内在动力和机制。企业财务管理是企业组织生产和经营活动,确保企业生存和发展的理财工作。随着社会主义市场经济的建立,财务管理工作日益被企业所重视。目前我国企业的财务管理仍然存在着许多问题,本文试就此提出建立以资金管理为中心的财务管理制度,推行责任会计,实行分权管理,建立科学的标准成本控制制度以及实行财务总监委派制等见解和建议。
As a relative independent business organization with the internal motivation and mechanism of running, making profit, discipling and developing by itself, the financial management is a monetary contal over the manufacture, market organization of production and sales activities to ensure its subsistence and development. With the construction of socialism market ecohomy the financial management is increasely concerned. Because there are some problems, the article puts forward some views and proposals on the financial managing system in which administration of fund is a core. Responsible accountant, decentralized management, scientific standard cost control system and the entrusting system of financial controller will be Suggested.
出处
《山东商业职业技术学院学报》
2006年第5期48-51,共4页
Journal of Shandong Institute of Commerce and Technology
关键词
资金管理
责任会计
标准成本控制
财务总监
management of funds
responsible accountant
standard cost control
financial controller
