国有企业财务管理中业财融合的主要问题及应对分析

The Main Problems and Response Analysis of Integration of Indus try and Finance in the Financial Management of State-Owned Enterpr ises

经济结构的优化调整,促使了企业经营管理模式发生改变,企业为了适应市场经济变化,提升市场竞争力,获得更多的市场份额,必然要转变其财务管理模式。国有企业作为国民经济的重要支柱,在促进社会经济发展方面发挥着关键作用,业财融合作为企业财务管理的发展趋势,也开始受到国有企业的高度关注。当前,国有企业已经基本完成改制重组,经营管理模式逐步向现代化管理模式转变,开始推行业财融合发展,同时积极推进财务管理改革。由于受到传统经营管理理念影响,国企财务人员专业能力相对欠缺,相关配套设施和制度不够完善,财务组织框架无法满足业财融合需求,这就导致业财融合工作的开展遇到了阻碍。因此,国企需要采取有效的应对措施,针对存在的问题制定解决策略,推动业财融合工作顺利开展,为国企财务管理优化升级提供保障,为国企内部控制管理实施奠定基础,最终实现国企价值最大化。

The optimization and adjustment of economic structure has promoted the change of enterprise operation and management mode,and enterprises must change their financial management mode in order to adapt to the changes of market economy,enhance market competitiveness and gain more market share.As an important pillar of the national economy,stateowned enterprises play a key role in promoting social and economic development,and the integration of industry and finance,as the development trend of enterprise financial management,has also begun to attract great attention from state-owned enterprises.At present,state-owned enterprises have basically completed the restructuring and reorganization,gradually changed their operation and management mode to a modern management model,and begun to promote the integrated development of industry finance,while actively promoting financial management reform.Due to the influence of traditional business management concepts,the professional ability of financial personnel of state-owned enterprises has many shortcomings,and the relevant supporting facilities and systems are not perfect.The financial organizational framework cannot meet the needs of industryfinance integration,which leads to obstacles to the development of industry-finance integration work.Therefore,SOEs need to take effective countermeasures,formulate solutions to existing problems,promote the smooth development of industry-finance integration,provide guarantees for the optimization and upgrading of SOE financial management,lay the foundation for the implementation of SOE internal control management,and ultimate ly maximize the value of SOEs.