摘要
财务管理是企业管理的中心环节,是企业稳定、健康、可持续发展的重要基础和保障。建设世界一流财务管理体系是助力世界一流企业建设的重要举措,是新时代财务管理改革和发展的客观要求。本文基于建设世界一流财务管理体系的目标使命出发,对目标使命进行深入论述,客观分析我国建设世界一流财务管理体系面临的现实挑战,最后提出建设世界一流财务管理体系的实现路径。本文的研究结论不仅可以为建设世界一流财务管理体系丰富理论基础,而且能促进世界一流财务管理体系建设,为实现建设世界一流财务管理体系目标提供实践指引。
Financial management is the central link of enterprise management and an important foundation and guarantee for the stable,healthy,and sustainable development of enterprises.Building a world-class financial management system is an important measure to assist in the construction of worldclass enterprises and an objective requirement for the reform and development of financial management in the new era.Based on the goals and missions of building a world-class financial management system,this article provides an in-depth discussion on the goals and missions,objectively analyzes the practical challenges faced by China in building a world-class financial management system,and finally proposes the implementation paths for building a world-class financial management system.The research conclusion of this article not only enriches the theoretical foundation for building a world-class financial management system,but also promotes the construction of a world-class financial management system and provides practical guidance for achieving the goal of building a world-class financial management system.
出处
《会计研究》
北大核心
2023年第1期38-44,共7页
Accounting Research
关键词
世界一流财务管理体系
目标使命
现实挑战
实现路径
A World-class Financial Management System
Goals and Missions
Realistic Challenges
Implementation Paths
