一、现代企业制度与财务管理的基本含义 所谓现代企业制度是一种适应社会化大生产和市场经济要求的拥有全部法人财产权的现代化经营组织制度。其实质在于解决传统国有企业制度与社会化大生产不相适应的深层矛盾,改革同现代生产力不相适应的那部分企业生产关系(包括企业产权关系,劳动人事关系,利益分配关系等)和企业上层建筑(包括企业领导制度和有关企业的法律制度等),建立起适合现代生产力发展和市场经济体制的拥有法人财产权,享有民事权利,承担民事责任,实行政企分开,并依法自主经营,自负盈亏的法人实体。其主要的组织形式就是能够有效实现出资者所有权和企业法人财产权相分离,真正实行政企分开,按不同类型的有限责任公司和股份有限公司等来组织和规范企业的现代公司制。 所谓财务管理是组织企业财务活动,处理财务关系的一项经济管理工作。而企业财务活动是以现金收支为主的企业资金收支活动的总称。企业财务活动可分为以下四方面:一是企业筹资引起的财务活动,二是企业投资引起的财务活动,三是企业经营引起的财务活动,四是企业分配而引起的财务活动,四方面不是相互割裂,互不相关的,而是相互联系,相互依存的。这四个方面也就是财务管理的基本内容:即企业 First, the basic meaning of the modern enterprise system and financial management The so-called modern enterprise system is a modern management system that has all legal person’s property rights to meet the requirements of socialized mass production and market economy. The essence lies in resolving the deep contradictions between the traditional state-owned enterprise system and the socialized mass production and the reform of the part of the enterprise production relations (including the relationship between the property rights of enterprises, labor and personnel, the distribution of interests, etc.) and the enterprises that are incompatible with the modern productive forces Superstructure (including the enterprise leadership system and the legal system of relevant enterprises, etc.), establish legal person property rights suitable for the development of modern productive forces and market economy, enjoy civil rights, bear civil liability, separate administration from enterprise and operate independently and assume sole responsibility for its own profits and losses Legal entity. Its main form of organization is that it can effectively realize the separation of the ownership of the investor and the property rights of the legal person, truly separate the government from the enterprise, and organize and regulate the modern enterprise system according to different types of limited liability companies and joint stock limited companies. The so-called financial management is the organization of corporate financial activities, financial management of an economic management work. The financial activities of enterprises is based on cash receipts and payments-based corporate income and expenditure activities in general. The financial activities of enterprises can be divided into the following four aspects: First, the financial activities caused by corporate finance, the second is the financial activities caused by corporate investment, the third is the financial activities caused by business operations, and the fourth is the financial activities caused by the distribution of enterprises, the four aspects are not They are separated from each other and are not related to each other, but are interrelated and interdependent. These four aspects is the basic content of financial management: the enterprise