财务管理论：商业企业财务管理创新研究.doc

财务管理论文：商业企业财务管理创新研究 【中文摘要】目前,我国的市场经济飞速发展,人们的物质文化水平以及消费意识也逐渐提高,这为很多产业提供了优越的发展空间,同时也使得竞争越来越激烈。这其中对商品流通企业的竞争与发展的影响最为显著。目前,国内各大城市的已有连锁型购物广场以及大型超市,纷纷落户一些中小型城市。速度之快,规模之大,让消费者应接不暇。而我国进入WTO之后,很多国外的企业都将目光投向中国市场,这样不仅国内竞争激烈,随着国外很多大型、发展稳定的商品流通业进入中国市场,使得国内的企业面临着前所未有的机遇与挑战。财务管理是一个企业管理工作的核心,企业中的任何一个经营环节都离不开财务管理的反应与控制,某种程度上来说,它制约着企业其他各项经营活动,甚至决定了一个企业未来的发展。因此如何做好商业企业的财务管理工作,如何对陈旧的财务管理模式进行创新是企业中每一位经营管理者需首要考虑的问题。本文通过对财务管理在企业经营管理中的重要地位的具体阐述,让决策者更清楚地了解到财务管理在企业中所起到的重要作用。再通过对目前国内大部分商品流通企业财务管理的现状进行分析并与国外企业中的财务管理情况进行对比,指出我国商业企业财务管理中存在的问题,并对这些问题进行具体的分析,找到产生这些问题的根源。以创新的视角来分析前面问题的成因,再“对症下药”,吸取其他发达国家的成功经验,借鉴前人的研究成果,并结合现今商业企业最新的发展情况,提出更新更有效的解决方案。以此来完善企业财务管理结构,实现企业利益最大化、增强企业的自主经营能力的。并且科学地对企业的财务管理方法及模式进行创新,以实现企业价值最大化的根本目标。 【英文摘要】At present, with the fast economy development, improvement of peoples抣ife quality and enhancement of peoples抍ulture and consumption level, advanced developing space is offered to many industries. Meantime, they are facing with more and more fierceful competition.Merchandising business is most obviously influenced by such development. Currently, many chain-supermarket and shopping center located in some big cities choose to develop and locate new shops in some middle and even small cities. They are developing so fast and large that customers stand in awe. After China joins WTO, a lot of foreign enterprises put their eyes to Chinese Market. So facing with not only inner fierce competition but outer抯, of which scale are large and stable, domestic merchandising business will meet many chances and challenges that had never been met before. These years, many related departments, especially after commercial department established, put high light on the work for making commercial enterprise scheme on which they had never ever paid such highly attention. Accounting management is using of value form of commercial enterprise to manage accounting activity and it is core work for a enterprise managing. Every business process in a enterprise have to reply on the reaction and contro