企业财务管理体系研究

The System of Enterprise Financial Management

完善的财务管理体系是企业财务管理能力的根基。目前,我国企业财务管理体系存在的问题是财务透明度较低、预算机制落后、自创收入能力匮乏且管理松散,影响了企业的发展。企业应提高财务管理的透明度,改进预算管理制度,加强企业财务的外部审计,建立企业财务管理风险监管,以完善企业的财务管理体系,提高企业的财务管理能力。

To improve financial management system is essential to enterprise financial management ability building. The financial management system in Chinese enterprises has some problems in terms of low financial transparency, lagging budget mechanism, poor income ability and loose income management. Enterprises should increase financial transparency, reform budget management system, intensify external audit, and set up risk-based regulation system for financial management.