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精细化管理是由丰田公司最早倡导的一种先进的管理理念,指在建立完善管理基础工作的前提下,进一步深入各管理要素、管理环节,密切各环节的逻辑关系,突出管理的针对性、实效性和操作性。目前,我国大部分工程建设企业的财务管理还处于粗放管理阶段,普遍存在着内控制度不够严谨、财务管理意识淡薄、成本控制不力、应收账款周转缓慢、人员素质不高等问题,对工程质量和工程建设企业的自身发展造成不可忽视的影响。通过对企业财务的精细化管理,能够更有效地控制成本,真实地反映经营状况,合理调配资金,从而提高企业经济效益。因此,财务管理精细化是工程建设企业的必然选择。
Delicacy management is a kind of advanced management idea advocated by Toyota Company at the earliest. Under the precondition of establishing and perfecting the management foundation work, we should further deepen the relationship of each management factor and management and the close logical relations of each link, highlighting the pertinence of management, Effectiveness and operability. At present, most of the engineering construction enterprises in our country are still in extensive management of financial management. There are many problems such as the internal control system is not rigorous, the financial management awareness is weak, the cost control is not strong, the accounts receivable turnover is slow, and the quality of personnel is not high. And engineering construction enterprises own development can not be ignored. Through meticulous management of corporate finance, we can control costs more effectively, truly reflect the operating conditions and allocate funds rationally so as to enhance the economic efficiency of enterprises. Therefore, the refinement of financial management is an inevitable choice for construction enterprises.