论企业财务管理体制的构建

On Constructing Enterprise Financial Management System

企业的财务管理体制由财务运行体制、激励体制和约束体制三个部分组成。财务运行体制是企业财务管理体制的主体,包括筹资体制、投资体制和分配体制;财务激励体制是由财务体制内各种激励要素组成的,主要的激励因素有企业财务目标、内部财务管理体制、内部竞争体制和精神手段;财务约束体制包括外部约束体制和内部约束体制,外部约束体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 components of financial management system are operating system, stimulating system and controlling system. Financial operating system, its main body, includes system of funds accumulation, system of investment and system of distribution. Financial stimulating system is made up of all kinds of stimulating factors within financial system among which main stimulating factors are enterprise financial target, internal financial management system, internal competitive system and spiritual means. Financial controlling system includes external controlling system and internal controlling system. The external includes such control in law, system, economy and morality. The internal includes such control in responsibility, system, budget and risk.