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在传统的财务管理模式中,财务部门对企业的作用主要体现在价值守护方面,财务人员的主要职能停留在财务核算、资金结算、报表编制等基础会计工作中。面对日益复杂的市场环境和内部管控需求的不断增加,传统的会计工作难以满足企业发展对财务信息的需求,我们需要更多现代财务管理会计方面的支撑,需要财务人员提供更多关于企业运营数据、预算管理、业绩分析、绩效管控等方面的决策和支持,需要财务管理从价值守护转向价值创造。
In the traditional mode of financial management, the financial sector’s role in the enterprise is mainly reflected in the value of the guardian, the main functions of financial personnel remain in the financial accounting, financial settlement, the preparation of statements and other basic accounting work. Facing the increasingly complex market environment and the increasing demand of internal control, the traditional accounting work can not meet the demand for financial information of enterprise development. We need more support from modern financial management accounting, and the financial staff need to provide more information about the operation of the enterprise Data and budget management, performance analysis, performance management and other aspects of decision-making and support, the need for financial management from the value of the guard to create value.