摘　要
　 財(cái)務(wù)管理是企業(yè)管理的重要組成部分，滲透到企業(yè)的各個(gè)領(lǐng)域、環(huán)節(jié)之中。財(cái)務(wù)管理直接關(guān)系到企業(yè)的生存與發(fā)展，從某種意義上說(shuō)，它是企業(yè)可持續(xù)發(fā)展的一個(gè)關(guān)鍵。
　　在計(jì)劃經(jīng)濟(jì)時(shí)代，我國(guó)的企業(yè)管理與財(cái)務(wù)管理不是以追求企業(yè)效益為目標(biāo)，收益分配是按勞分配口號(hào)下的平均主義。黨的十四屆三中全會(huì)明確提出了國(guó)有企業(yè)的改革方向，要求建立現(xiàn)代企業(yè)制度和實(shí)行科學(xué)的企業(yè)管理和財(cái)務(wù)管理。
　　在知識(shí)經(jīng)濟(jì)時(shí)代，企業(yè)的每一項(xiàng)財(cái)務(wù)活動(dòng)均是由人發(fā)起、操作和管理的，其成效如何也主要取決于人的知識(shí)和智慧以及個(gè)人的努力程度。企業(yè)財(cái)務(wù)管理必須樹(shù)立“以人為本”的思想，建立責(zé)、權(quán)、利相結(jié)合的財(cái)務(wù)運(yùn)行機(jī)制，強(qiáng)化對(duì)人的激勵(lì)和約束，充分調(diào)動(dòng)人的積極性、主動(dòng)性和創(chuàng)造性。這是企業(yè)順利而有效地開(kāi)展財(cái)務(wù)活動(dòng)、實(shí)現(xiàn)財(cái)務(wù)管理目標(biāo)的根本保證。

關(guān)鍵詞：財(cái)務(wù)管理特征 ； 會(huì)計(jì)人員素質(zhì)； 財(cái)務(wù)管理目標(biāo)














Abstract
Financial control is the business administration important component, in the field , link seeping through each to enterprise. Financial affairs is managed being related to enterprise's directly existing and developing, from some say on species significance it is a key of enterprise sustainable development. Depending on planned economy times , business administration and financial control of our country is not to take running after performance of enterprises as target , the distribution of income is to distribute the equalitarianism under the slogan according to one's performance. The third Plenary Session of the 14th CPC Central Committee makes the reformation direction having brought forward state-owned enterprise clear , requires that the business administration establishing a modern enterprise system and putting science into practice composes in reply financial control. In knowledge-base economy times , the enterprise financing activities per one are to initiated , handled and managed by person equally, how also main depends on people's knowledge composes in reply wisdom and personal it's effect effort degree. Enterprise financial control must set up "people-oriented " thought , build the combination of responsibility , authority and benefit financial affairs operating mechanism , strengthen the excitation and constraint to person, enthusiasm , initiative moving a people's sufficiently compose in reply creativeness. This is that enterprise carries out financing activities smooth but effective , the foundation attaining financial control's objectives ensures that.


Keywords:　Financialaffairscharacteristics of management ， Accountant quality ， Financial control target





目　錄
摘　要 2
Abstract 3
目　錄 4
1 引言 5
1.1財(cái)務(wù)管理目標(biāo) 5
1.2確立合理的財(cái)務(wù)管理目標(biāo) 5
1.3企業(yè)理財(cái)活動(dòng)所希望實(shí)現(xiàn)的結(jié)果 5
1.4企業(yè)財(cái)務(wù)管理目標(biāo)決定于企業(yè)管理活動(dòng)與目標(biāo) 6
2　確定企業(yè)財(cái)務(wù)管理目標(biāo)的意義 6
2.1激勵(lì)和約束作用 6
2.2指導(dǎo)和評(píng)價(jià)作用 6
2.3橋梁作用 6
2.4幾種財(cái)務(wù)管理目標(biāo)的比較分析 7
3　現(xiàn)階段我國(guó)企業(yè)財(cái)務(wù)管理的目標(biāo) 8
3.1企業(yè)價(jià)值最大化符合社會(huì)主義基本經(jīng)濟(jì)規(guī)律性 8
3.2企業(yè)價(jià)值最大化有利于企業(yè)長(zhǎng)期穩(wěn)定發(fā)展 8
3.3企業(yè)價(jià)值最大化本身是一個(gè)多元化、多層次的目標(biāo)體系 9
4　私營(yíng)企業(yè)財(cái)務(wù)管理特征 9
4.1憑經(jīng)驗(yàn)決策 9
4.2財(cái)務(wù)人員業(yè)務(wù)素質(zhì)低 9
4.3業(yè)主“說(shuō)了算” 9
5　造成私營(yíng)企業(yè)財(cái)務(wù)管理現(xiàn)狀的影響因素 10
5.1宏觀社會(huì)環(huán)境因素的影響 10
5.2微觀環(huán)境因素的影響 10
5.3組織形式的選擇不同類(lèi)型的企業(yè)，其資本來(lái)源結(jié)構(gòu)不同 10
5.4業(yè)主素質(zhì) 11
5.5企業(yè)文化 11
5.6科技發(fā)展?fàn)顩r 11

6　更新財(cái)務(wù)管理理念，確立其戰(zhàn)略核心地位 11
6.1樹(shù)立民營(yíng)企業(yè)的誠(chéng)信文化理念 11
6.2建立健全內(nèi)部會(huì)計(jì)控制和內(nèi)部審計(jì)制度 12
6.3強(qiáng)化營(yíng)運(yùn)資金管理，提高資金利用效率 12
6.4提高會(huì)計(jì)人員素質(zhì)，加強(qiáng)會(huì)計(jì)基礎(chǔ)工作 13
6.5增強(qiáng)風(fēng)險(xiǎn)意識(shí)，加強(qiáng)風(fēng)險(xiǎn)管理 13
結(jié) 論 14
致 謝 14
參考文獻(xiàn) 15