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随着现代企业制度的逐步建立,现代企业财务管理仍未摆脱计划经济管理的模式,财务管理滞后于市场经济,这影响了企业效益水平的提高,妨碍了现代企业制度的建立。分析我国企业财务管理现存的问题,提出我国企业财务管理职能变革的方向,以及优化企业财务管理的措施,对提高我国企业财务管理水平具有重要意义。
With the gradual establishment of the modern enterprise system, the modern enterprise financial management has not yet got rid of the mode of planned economic management. The financial management lags behind the market economy, which affects the improvement of enterprise efficiency and hinders the establishment of modern enterprise system. It is of great significance to analyze the existing problems in the financial management of Chinese enterprises and put forward the direction of the reform of the financial management functions in our country as well as the measures to optimize the financial management of the enterprises.