关于加强企业财务管理的几个问题

On Strengthening Corporate Accounting Management

企业管理的核心是财务管理。在目前比较完善的市场经济条件下,企业的成功更是离不开企业的管理。企业管理按其职能可划分为:财务管理、营销管理、资源管理、生产研发管理等。而判断一个企业的成败主要就是看其财务指标的成败。对现代企业而言,管理是企业的生命,建立以财务管理为中心的财务管理体系是现代企业管理的核心。一个企业的成功不是由生产者而是由顾客决定的,这种以客户为中心的理念在工程公司的生产经营过程中已经广泛地被认可。为了保持企业的活力,必须加强企业管理,充分发挥财务管理在整个企业管理链条中的主导作用。只有这样,企业才能保证经营目标的完成,实现企业的服务宗旨。本文主要从外部市场环境、财务管理本质和内容、财务管理对象和目标等方面进行分析,结合财务会计标准化建设工作,分析工程公司目前财务管理存在的主要问题,提出了四个方法来充分运用和保证达到财务管理在整个企业经营管理的主导作用,从而有利于实现财务管理标准化,对企业精细化管理水平也具有极其重要的指导意义。

Core of corporate management is accounting management. Success of an enterprise lies on success of its accounting parameters. For a modem enterprise, management is life line and establishment of accounting management-centered system is the key issue for modem corporate management. Success of an enterprise is decided by customers rather than producer and the customer-oriented principle has been widely recognized in operations by engineering companies. In order to maintain vitality, we must strengthen corporate management so as to let accounting management play the key role in corporate management chain. Only by doing so can an enterprise meet its due target and realize its commitment for service. This paper, from perspectives of outer market environment, essence of accounting management, accounting management targets and bodies and by combining accounting standardization construction, analyzes existing main problems of accounting management for engineering companies and puts forwards of four methods to fully use and guarantee the leading role of accounting management in corporate management which is beneficial to realize accounting management standardization and has vital importance to fine-grained management level.