构建现代企业财务管理机制的思考

Some Reflections on the Constructing Mechanism of Modern Enterprises Financial Management

落后的财务管理思想、机制和方法,是中国企业规模小、效益差、生命周期短的深层次的和根本的原因。因此,建立完善的现代企业财务管理机制是提高我国企业经济效益和建立现代企业制度的重要途径。财务管理机制作为现代企业管理系统中最为重要的子系统,它应该围绕运行机制、动力机制、监督机制和控制机制四项内容而建立和完善。

It is the out- of- date financial management thoughts, mechanism and methods that make the Chinese enterprises appear on small scale, poor profit and short cycle. So building up the perfect financial management mechanism is the most important way to improve economic performance and establish modern enterprise system. As an important sub-system of business enterprise management system, the financial mechanism should be established and improved on the mechanism of operation, inspiration, supervision and control.