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经济全球化、市场国际化的不断深入,企业管理面临着新的、更加严峻的机遇和挑战。根据现代企业制度的要求,如何构建把企业价值最大化目标渗透到生产经营全过程的财务运行机制,是广大财务管理工作者值得深思的课题。我国建立的现代企业制度是适应社会化大生产和社会主义市场经济要求的产权清晰、权责明确、政企分开、管理科学的企业制度,它是使企业成为面向国内外市场法人实体和市场竞争主体的一种企业机制。财务管理是企业管理的核心,是企业可持续发展的命脉,是企业国际化发展的前提,建立现代企业制度对于企业财务会计工作提出了更高的要求。建立适应现代企业特点的财务管理体制是一项复杂的系统工程,需要我们在建立现代企业制度的同时,不断在理论上和实践中进一步探索和完善。财务核算作为财务管理的基础性工作,对于企业财务管理工作的提高和完善具有重要意义。
With the deepening of economic globalization and market internationalization, the enterprise management faces new and more severe opportunities and challenges. According to the requirements of the modern enterprise system, how to construct the financial operation mechanism that maximizes the maximization of enterprise value to the whole process of production and management is a subject worth pondering over by financial management workers. The modern enterprise system established in our country is an enterprise system that is characterized by clear property rights, clear powers and responsibilities, separation of government and enterprises, and scientific management in order to meet the requirements of large-scale socialized production and socialist market economy. It is an enterprise system that enables enterprises to become the legal entity for domestic and foreign markets and market competition The main body of a business mechanism. Financial management is the core of business management, the lifeblood of sustainable development of enterprises, the precondition of international development of enterprises, and the establishment of modern enterprise system puts forward higher requirements for the financial and accounting work of enterprises. The establishment of a financial management system that adapts to the characteristics of a modern enterprise is a complicated systematic project that requires us to further explore and perfect both in theory and in practice while establishing a modern enterprise system. Financial accounting, as the basic work of financial management, is of great significance to the improvement and perfection of the financial management of enterprises.