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在现代企业制度下,要按照产权清晰、权责明确、政企分开、管理科学的要求对国有大中型企业实行规范的公司制改革,使企业成为适应市场的法人实体和竞争主体。对于任何一个企业来说,在建立其内部财务管理机制的时候,必须充分考虑到各方利益关系。投资人、债权人、经营者之间的权利和义务要相互平衡协调。本文提出建立以资金管理为中心的财务管理制度,推行责任会计,实行分权管理,建立科学的标准成本控制制度以实行财务总监委派制等见解和建议。
Under the modern enterprise system, in accordance with the requirements of clear property rights, clear rights and responsibilities, separation of government and enterprises, and management science, the state-owned large and medium-sized enterprises must implement standardized corporate system reforms, so that they become legal entities and competitors that adapt to the market. For any enterprise, when establishing its internal financial management mechanism, it must fully consider the interests of all parties. The rights and obligations of investors, creditors, and operators must be balanced and coordinated with each other. This paper proposes to establish a financial management system centered on fund management, implement responsibility accounting, implement decentralized management, and establish a scientific standard cost control system to implement the opinion and recommendations of the chief financial officer appointment system.