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随着我国改革开放的不断深入和国外先进管理思想、方法的引入,提高管理水平、向管理要效益已蔚然成风。在这一形势下,公路施工企业要想走向市场,在瞬息万变的市场环境中站稳脚跟并取得一定的经济效益,就必须加强自身的财务管理。财务管理是企业管理的重要组成部分,其目标取决于企业计划发展的总体目标。财务管理的目标是企业财富的最大化。企业财务管理是对企业生产经营所需资金筹集和形成、投放和分配、运用和周转、收益和成本,以及贯穿于全过程的计划安排、预算控制、分析考核等进行全面管理,从而提高企业经济效益。随着市场经济的不断完善,人们观念的转变,认识的提高,对加强财务管理和财务报告及会计信息的要求越来越高。因为,如何加强财务管理,提高经济效益水平,成为企业生存、发展的关键。本文拟对此问题作粗浅的探讨。笔者认为,加强财务管理,重点应做好几方面的工作:
With the deepening of China’s reform and opening up and the introduction of advanced foreign management ideas and methods, it is common practice to improve the management level and benefit management. In this situation, the highway construction enterprises in order to go to the market, in a rapidly changing market environment and gain a certain degree of economic benefits, we must strengthen its own financial management. Financial management is an important part of business management, the goal depends on the overall goal of the development of enterprise planning. The goal of financial management is the maximization of corporate wealth. The enterprise financial management is a comprehensive management of the fund-raising and formation, distribution and utilization, operation and turnover, profitability and cost required for the production and operation of an enterprise, as well as the overall arrangement of the planning and arrangement, budget control, analysis and examination throughout the entire process, so as to enhance the enterprise’s economy benefit. With the continuous improvement of the market economy, the changing of people’s concept and understanding have become increasingly demanding of strengthening financial management and financial reporting and accounting information. Because, how to strengthen financial management, improve the level of economic efficiency, become the key to business survival and development. This article intends to make a brief discussion on this issue. The author believes that strengthening financial management, focusing on several aspects should be done: