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In a market economy, the management is to determine the importance of enterprise survival and development. In recent years, due to ideological bias in understanding and some historical reasons, the objective reasons why the number of internal financial management system is not sound financial management to cause confusion, resulting in some lack of internal oversight mechanisms, occurring false accounts or accounts peripherals account. "Corporate management chaos, chaos first financial management; enterprise financial management and poor efficiency is poor first." This is the proof obtained from the practice. So grasp business management, establish a sound internal financial management system has become a top priority, but according to the author about the closing 200x years only,Longquan City, more than 500 companies, but the establishment of internal financial management system, very few companies, especially construction, real estate development companies a total of 22, only Longquan Municipal Corporation 3 Enterprise to develop a financial internal control system, only 14% of the total, for this phenomenon, the author strengthen enterprise management, establish a sound system of internal financial management of the relevant issues and corresponding , establish a sound internal financial management systems need to(A) the establishment of internal financial management system is to adapt to the socialist market economic system, the objective requirements ofEnterprises to survive in market competition, and development, we must follow the requirements of market economy norms financial behavior. That must be in accordance with the requirements of market economy financing, use of funds and distribution of benefits, improve production and operations, improve the economic efficiency of enterprises, thereby enhancing their competitiveness in order to achieve economic growth, to change the way companies adapt to market economy objective requirements.(B) establish a sound internal financial management system is an inherent requirement of enterprise management1. Financial management is the basis for all management activities, is the central link in enterprise management. Internal financial management of the company's funds management activities and the form of value, mainly based on cost management and capital management as the center, through a form of value management, to physical form of management. Therefore financial management is the basis for all management activities, the central link in enterprise . Financial management throughout all aspects of production and operation and the entire process.(C) financial management and business management all have extensive contactIn business activities, financial management of the tentacles are often stretched to every corner of business, each department will be serviced through the use of funds into contact with the financial sector, each sector should in the rational use of funds, to save money and so accept what Department guidance, subject to the constraints of financial systems in order to ensure the improvement of economic efficiency of enterprises.(D) financial management to quickly reflect the production production and business activities of enterprises, are ultimately reflected in the financial results up through the accounting, analysis, comparison, you can check the implementation of enterprise production and business activities, and finding problems, find solutions to the problem. In particular financial results reflect the number and circumstances of the authoritative. In business management, decision-making is appropriate, whether business management, technology is advanced, production and marketing is smooth. Can be quickly reflected by financial , internal financial management system is difficult to establish the main reason(A) deviation of thinking and understandingAccording to my understanding of a considerable number of enterprise managers on financial management in business management center of awareness is not enough understanding of the financial management tools and resources for the Arabic collection and payment of "money counter." That establish and improve enterprise financial system take the old path is resurgence. Moreover, that the system more robust, the constraints on enterprise managers greater mistake thinking, adopt a negative attitude.(B) of the market economy on the business impact of internal financial management systemAs the market economy further, some units of one-sided emphasis on corporate ownership and management rights, to relax the internal financial management, resulting in varying degrees of accounting based on the work of the weakening, landslides and even chaos. In particular in:1. According to state regulations, prepare accounts of the financial system does not require the construction, prepare accounts but the accounts Though some confusion;2. Account or accounts peripheral false accounts, concealing the true financial condition and business economic results;3. Violation of financial discipline, unauthorized retention, transfer of national income, "little treasuries";4. Violation of the financial accounting system, mob unjustified costs, free to write off the cost, reduce profits or increase any loss, severe distortion of accounting information.(C) the overall quality of corporate financial officers is not high enough on the strong financial management awarenessI believe that as a corporate financial officer is the drafting of internal financial systems, and also a supervisor and executor. Therefore, the company staff the ability to work, the level of service quality on the establishment of internal financial systems and the implementation of the system plays an important role. But a considerable part of the company's financial staff as subjective and objective factors, difficult to fully undertake the development of internal financial management system functions, mainly:1. A considerable part of the financial personnel not familiar with the new enterprise financial systems, business is not fine, initiative is not strong, was unable to start with;2. There is fear of corporate financial officers, afraid of offending the leadership, fear of losing easy work;3. Position itself is not even one-sided view to establish and improve internal financial management system is a matter of leadership has nothing to do with their , establish a sound system of internal financial management measuresAnalysis for the above reasons, I believe that to establish a sound internal financial systems, available from the following aspects:(-) To strengthen leadership, unity of thinking, to raise awarenessStrengthen publicity and education, through advocacy and education to business owners and financial officers are able to fully realize the establishment of a sound system of internal financial management of the importance, necessity and practical significance, to establish a sound internal financial management system with the modern enterprise system combined with the deepening of enterprise reform, enterprise operational mechanism together. To remove the system more robust, the greater the constraints on the business leaders the mistake, correct thinking, continue to carry forward the fine tradition of hard work and style, and promote the healthy development of this work.(B) to strengthen the business enterprise financial staff training and professional ethics1. Enhance the business training, corporate financial officers through a variety of training courses, seminars, classes and meetings and other forms, to strengthen the market economy theory and accounting theory of learning to enhance the operational level of financial personnel;2. Strengthening financial officer of professional ethics, vigorously promote the reform and opening up the financial front since the company emerged in the advanced character and deeds, so that conscious attention to the general financial staff of professional ethics training to high professional ethics do their job.(C) of the financial sector should strengthen guidance and promote the establishment of internal financial systemsFinancial departments should establish and improve internal financial management system and implementation of enterprise autonomy, and promote enterprise change management mechanism, establish a modern enterprise system. Written guidance is necessary to organize the sample, to counseling and help enterprises to facilitate guiding the work in order to expedite the work of universal coverage.

财务管理论文英文参考文献

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