论企业财务机制的系统构建

The Analysis of System Construction on Enterprise Financial Mechanism

企业的财务机制由财务运行机制、动力机制和约束机制组成。财务运行机制是其中最重要的组成部分,是企业财务机制的主体,包括筹资机制、投资机制和分配机制;财务动力机制是由财务机制内各种激励要素组成的有机整体,主要的激励因素有企业财务目标、内部财务管理体制、内部竞争机制和精神手段;财务约束机制包括外部约束机制和内部约束机制,外部约束机制包括法律及制度约束、经济约束、道德约束等,内部约束包括责任约束、制度约束、预算约束和风险约束等。

The authors point out that financial management is a mechanical behavior, the efficiency and benefit of which is the outcome of the financial mechanism designing and the operating quality. The financial mechanism is consist of operating mechanism, motivation mechanism and binding mechanism, the operating mechanism in which is the principal part, the motivation mechanism and the binding mechanism are the guarantees. It is the objective requirement that the system construction of financial mechanism guarantees the effective operation of financial work.