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我国改革开放经过近四十年的发展,已经形成了较为详细的发展经验和完善的市场体系,在这种环境之下,企业财务部分的职权和功能也发生了转移。传统的财务部门主要负责管理和监督企业资金流通,审批企业财务项目,为其提供资金知识,但是随着企业改革的进行,这种单纯的职能已经不适应时代发展的需要,因此企业财务管理急需进行革新。其本质要求是财务职能向精细化,智能化和信息化发展,从而完善企业整体运行机制,在保证生产效率的同时降低生产成本,以求得在激烈的市场竞争中获得一席之地。本文精选了企业财务精细化这一角度,着力分析目前我国企业财务部门中普遍存在的管理问题,探析将财务部门职能精细化的有效途径。
After nearly 40 years of development in China’s reform and opening up, China has formed a relatively detailed development experience and a sound market system. Under such circumstances, the functions and functions of the financial departments of enterprises have also been shifted. The traditional finance department is mainly responsible for managing and supervising the circulation of enterprise funds, approving enterprise financial items and providing them with capital knowledge. However, with the reform of the enterprise, such simple functions are no longer suitable for the needs of the development of the times. Therefore, the financial management of enterprises is urgently needed Innovation. Its essential requirement is that the financial functions should be refined, intelligentized and informatized, so as to improve the overall operation mechanism of the enterprise, reduce the production cost while ensuring the production efficiency so as to obtain a place in the fierce market competition. This article chooses the financial refinement of the enterprise from the perspective of focusing on the analysis of the current management problems in the corporate finance department in our country and exploring the effective ways of refining the functions of the financial department.