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财务管理是企业集团(以下简称企业)管理的中心环节,是参与、支持和推进企业战略决策的重要力量。为提高企业国际竞争力,我国企业在加快建立现代企业制度,进行产权多元化,完善法人治理结构,并同时在推行新会计制度。由于经济全球一体化的大格局,使企业面临的市场环境日趋复杂,竞争激烈程度加剧,企业的各种风险也越来越大。笔者就进一步提高企业经济效益,开拓创新,扎实工作,建立积极有效措施,控制和防范财务风险,切实加强财务监督和管理,促进企业的持续快速健康发展,进行一些粗浅的探讨。
Financial management is the central part of the management of an enterprise group (hereinafter referred to as the enterprise) and an important force for participating in, supporting and promoting the strategic decision-making of the enterprise. In order to enhance the international competitiveness of enterprises, Chinese enterprises are accelerating the establishment of a modern enterprise system, diversifying their ownership rights, improving the corporate governance structure and at the same time promoting the new accounting system. Owing to the general pattern of economic globalization, the market environment that enterprises face is becoming increasingly complicated and the competition is fiercer. All kinds of risks of enterprises are also getting bigger and bigger. The author makes some superficial discussions on how to further enhance the economic efficiency, innovation and solidarity of enterprises, establish positive and effective measures, control and prevent financial risks, strengthen financial supervision and management, and promote the sustained, rapid and healthy development of enterprises.