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财务管理是一个企业的命脉,也是所有工作环节中的核心部分,对于国有企业来说,财务管理工作及其内部的控制体系是保证国企可持续发展的重要基础。财务管理工作关系着企业的整体资金情况,包括其流通方向和数额以及用于对未来项目的预测等等,最重要的对企业资金也有监督作用。只有做好财务管理的工作,才能保证资金使用的清楚明白,企业才能避免出现财务漏洞等情况。根据目前的发展形势,我国正处于市场经济的高速发展阶段,国有企业必须要调整自己的内部财务控制体系,才能适应国家的发展同时获得更大的经济利益。本文阐述了国有企业的财务管理及其内部控制体系建设的意义,分析了我国目前的财务管理内部控制的现状,最后提出几点针对性的国企财务管理及内部控制体系的构建路径。
Financial management is the lifeblood of an enterprise and a core part of all work processes. For state-owned enterprises, financial management and its internal control system are the important foundations for ensuring the sustainable development of state-owned enterprises. Financial management work related to the overall financial situation of enterprises, including its direction and amount of circulation and for the forecast of future projects, etc., the most important corporate funds also have a supervisory role. Only a good job of financial management, to ensure that the use of funds clearly understood, companies can avoid financial loopholes and so on. According to the current development situation, our country is in a stage of rapid development of the market economy. The state-owned enterprises must adjust their own internal financial control system in order to adapt to the development of the country and gain greater economic benefits. This article expatiates the significance of the financial management of state-owned enterprises and the construction of their internal control system, analyzes the status quo of the internal control of financial management in our country, and finally puts forward some pointed path of the financial management of state-owned enterprises and the construction of the internal control system.