摘要
在经济全球化进程加快和我国社会主义市场经济体制日益完善的大背景下,企业经营观念和经营方式的根本转变,对企业财务管理环境、内容、目标、财务关系等产生了重大影响。民营钢铁企业作为自主经营、自负盈亏、自我约束、自我发展的法人实体,在激烈的市场竞争中,要保证资本不断保值增值,就必须及时更新企业理财观念、规范财务行为、健全机制、依法理财、提高管理人员的素质,在社会主义市场经济体制下形成新型的财务管理模式从而使企业获得经济效益的最大化。企业如何完善内部财务制度,强化企业内部财务管理,从而实现企业价值的最大化,本文对此问题进行了探讨。
In the economic globalization advancement speeds up under the big background which consummates day by day with our country socialist market economic system,the enterprise manages the idea and the modes of business operation radical transformation,to the business finance management environment,the content,the goal,the financial relations and so on has had the major impact.The privately operated Iron and steel enterprise takes operates independently,assumes responsibility for own profits and losses,the self-restraint,the self-development legal entity,in the intense market competition,must the guaranteed capital inflation-proofing and appreciation,must renew the enterprise managing finances idea,the standard financial behavior,the perfect mechanism unceasingly,to manage finances legally promptly,the enhancement administrative personnels' quality,forms the new financial control pattern under the socialist market economic system,thus causes the enterprise to obtain the economic efficiency the maximization.How does the enterprise consummate the internal financial systems,the strengthened enterprise interior financial control,thus realizes the enterprise value maximization,this article has carried on the discussion to this question.
出处
《四川冶金》
CAS
2010年第1期59-62,共4页
Sichuan Metallurgy
关键词
民营钢铁企业
财务管理
内部财务制度建设
对策探讨
privately operated Iron and steel enterprise
financial management
internal financial systems construction
the countermeasure discusses