摘要
新《企业财务通则》的颁布为中小企业实施财务管理提供了更自由的平台,对中小企业建立新型财务制度体系,加强财务管理,依法处理各种利益关系,实现企业与社会的协调发展具有深远的影响。中小企业针对财务管理意识不强、财务管理体制不完善、财务管理手段方法落后、风险管理意识不强、会计核算基础工作落后等问题,应树立"企业管理以财务管理为中心"的理念、修订各项财务制度、积极引进和培养高素质财务管理人员,建立和完善财务管理体制与企业外部监督考核体系,为企业在激烈的市场竞争环境下更好的生存和发展奠定坚实的财务制度基础。
New enterprise financial general principles provide a freer platform for medium-small enterprises＇ financial management. It takes a far reaching influence on establishing new financial system, strengthening financial management, dealing with all kinds of relations according to laws, and realizing the co-ordinate development between enterprises and the society. Medium-small enterprises are not very conscious of financial management. They always have not-perfect management system and slow methods. They don＇t have backward. This article suggests strong sense of risks and their us to take financial management basic accounting works are always as core of enterprise management, revise financial system, actively introduce and train financial working staffs with high quality, establish and promote financial management and outside supervision and examination system. Thus can settle a stable finance base under violent market challenge and make good existence and development.
出处
《天津市财贸管理干部学院学报》
2008年第4期16-18,共3页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
中小企业
企业财务通则
财务管理
medium--small enterprise
enterprise financial general principles
financial management
