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随着我国企业改革及市场化进程的不断深化,企业行为的理性化已成为人们关注的焦点问题之一。理性的企业行为是以市场规则与市场逻辑为背景,通过经营与财务决策行为的科学化、规范化体现出来。它涉及公司治理、决策规则和价值标准等一系列决策环境与决策依据。这一切需要通过财务管理来实现。然而现在很多企业的财务管理存在这样那样的问题,阻碍了企业行为的理性化,因此必需采取措施强化企业的财务管理,以进一步促进企业行为的理性化。本文在分析当前企业财务管理存在的问题的基础上,提出了几点强化企业财务管理,促进企业行为理性化的措施。
With the continuous deepening of the reform and marketization process in our country, the rationalization of corporate behavior has become one of the most important issues that people are concerned about. Rational business behavior is based on the market rules and market logic, through the operation and financial decision-making scientific and standardized reflected. It involves a series of decision-making environment and decision-making basis of corporate governance, decision-making rules and value standards. All this needs to be done through financial management. However, many enterprises nowadays have such problems in their financial management, which impede the rationalization of corporate behaviors. Therefore, measures must be taken to strengthen the financial management of enterprises so as to further promote the rationalization of corporate behaviors. Based on the analysis of the existing problems of enterprise financial management, this paper puts forward several measures to strengthen the financial management of enterprises and promote the rationalization of corporate behaviors.