企业财务管理

   

目

录

绪

论

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摘

要

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1

 

企

业

财

务

管

理

概

述

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1.1 

财

务

管

理

的

定

义

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1.2 

财

务

管

理

的

职

能

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1.3 

财 务 管 理 在 现 代 企 业 中 的 地 位

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2   企 业 财 务 管 理 现 有 的 不 足 与 缺 陷 ····························6

  2.1 

企 业 筹 资 方 式 的 选 择 还 不 成 熟

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  2.2 

企 业 缺 乏 有 效 的 预 算 管 理 体 系

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  2.3  财 务 信 息 在 财 务 报 告 中 的 失 真 现 象 严 重 ····················7

  3 

企 业 管 理 的 发 展 趋 势

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3.1 

网

络

化

财

务

管

理

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  3.2  财 务 管 理 理 论 将 工 业 经 济 与 知 识 经 济 并 重 ··················8

  3.3  风 险 与 安 全 管 理 并 重 ， 风 险 管 理 将 成 为 财 务 管 理 的 重 要 内 容 ··8

  4 

财 务 管 理 的 地 位 与 作 用

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  4.1

是

企

业

发

展

的

需

要

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  4.2 是 维 护 会 计 秩 序 ， 会 计 信 息 真 实 可 靠 的 需 要 ·················9

  4.3 是 建 立 现 代 企 业 制 度 的 需 要 ·······························9

  4.4 是 实 现 企 业 发 展 目 标 的 需 要 ·······························9

  5 

施 工 企 业 中 存 在 的 问 题

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  5.1 财 务 管 理 水 平 有 待 进 一 步 提 高 ·····························9

  5.2 对 财 务 管 理 重 要 性 认 识 有 待 加 强 ···························9

  5.3 从 业 人 员 素 质 低 , 基 础 管 理 工 作 薄 弱 ························9

  5.4

财

务

管

理

手

段

落

后

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  6  加 强 施 工 企 业 财 务 管 理 的 措 施 与 办 法 ·························10

  6.1 提 高 认 识 , 贯 彻 执 行 《 会 计 法 》 ······························10

  6.2 实 行 会 计 委 派 制 , 强 化 财 务 监 督 ····························10

6.3

完

善

内

部

财

务

管

理

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  6.4 加 强 职 业 道 德 建 设 , 提 高 从 业 人 员 的 素 质 ····················10