学士学位论文---现代企业制度下企业财务管理的探讨-.docVIP

现代企业制度下企业财务管理的探讨 摘要 建立现代企业制度是我国现代企业改革的方向，也是发展市场经济的必然要求。我们所要建立的现代企业制度，就是在社会主义市场经济条件下，根据现代企业固有的性质和要求，按照世界通行的国际惯例和标准，来塑造适应社会主义市场经济发展要求的，能自主经营、自负盈亏、自我发展、自我约束的法人实体和市场竞争的主体。现代企业制度的特征是产权明晰、权责明确、政企分开、管理科学。现代企业制度的组织形式是多元化、多角化、集团化经营，并且日益呈现大规模、跨国化、跨行业的经营趋势。现代企业的上述特点，对我国企业现行的财务管理模式提出了新的要求。从现代企业整体上看：资金结构不合理、资金利用效率不高、经济效益低下等问题十分突出。加强企业财务管理显得尤为紧迫。在现代企业制度下企业如何从战略管理的高度重新确立财务管理在现代企业管理的地位，培育和完善与现代企业制度相适应的财务管理机制，是深化现代企业改革的一个重要课题。本文拟从财务管理在现代企业制度下的地位和作用的分析入手，剖析现代企业制度下财务管理呈现出的特点、问题以及今后的工作重心，提出为适应现代企业制度的要求，企业财务管理要从管理目标、财务评价指标、风险管理方法、财务成果分配方式等方面进行创新。 [关键词]：现代企业制度 财务管理 创新 THE DISCUSSION OF FINANCIAL MANAGEMENT UNDER THE MODERN ENTERPRISE SYSTEM ABSTRACT It is the direction of the modern enterprises reform of our country to set up modern enterprise system. It is also the inevitable request for developing market economy. Under the socialist market economy condition, the modern enterprise system that we will set up is to mould the legal entity and main player who can manage independently , assume sole responsibility for its profits or losses , self-development , self-discipline according to modern enterprises inherent nature and request and the current international practice and standard of the world. The characteristic of the modern enterprise system is clearly established ownership, well defined power and responsibility , division between government and enterprises , scientific management. The organizational form of the modern enterprise system is pluralism , multiangularism , grouping management. It has put forward the new request to the current financial management mode according to the above-mentioned characteristics of modern enterprises. As far as whole modern enterprises are concerned, these questions such as the unreasonable structure of the fund, the low efficiency of fund utilizing, the low economic benefits etc. are very outstanding. It is particularly urgent to strengthen the financial management of enterprise. Under the modern enterprise system, how d