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一、编制财务计划的重要性乡镇企业财务计划也叫财务收支计划,它是由“资金筹集和使用计划”、“利润计划”、“成本(费用)计划”等三种计划组成的。是乡镇企业经营管理计划组成部分,是加强财务管理的重要手段,通过编制计划可以明确财务管理工作的努力方向和奋斗目标。中共中央《关于制订国民经济和社会发展的第七个五年计划的建议》中指出:“发展乡镇企业是振兴我国农村经济的必由之路。指导乡镇企业发展的方针应该是:积极扶持、合理规划、正确引导、加强管理。”现将有关编制财务计划的重要性,分别叙述如下:(一)财务计划管理是企业接受国家计划指导的重要形式。
I. The Importance of Compiling a Financial Plan The financial plan of a township and town enterprise is also called the financial revenue and expenditure plan. It consists of three plans: “plan for fund raising and using”, “profit plan” and “plan for cost (expense)”. It is an integral part of the operation and management plan of township enterprises and is an important means of strengthening financial management. Through the preparation of the plan, the direction of efforts and goals of financial management can be clarified. In its “Proposal on Formulating the Seventh Five-Year Plan for National Economic and Social Development,” the CPC Central Committee pointed out: “Developing township and village enterprises is the only way to revitalize our rural economy. The guideline for guiding the development of township and town enterprises should be: proactive support, rational planning, Correctly guide and strengthen management. ”Now the importance of the preparation of the financial plan, respectively, as follows: (A) financial plan management is an important form of acceptance of the guidance of the state plan.