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财务管理是对企业资金运动全过程进行决策、计划和控制的管理活动。企业的财务管理越来越为人所重视,成为了企业经营管理的核心,其目标与企业经营管理目标是一致的。众所周知,企业是以赢利为目的的,可观的利润水平是企业不懈的追求,不断提高获取利润的能力是企业永恒的主题。在此前提下,企业的财务管理目标也应围绕着提高获利能力、合理配置和有效利用企业的资源,实现资产的增值,树立良好的企业形象等方面展开。然而,当前的铁路企业的财务管理尚未达到这样的程度。作为国家垄断性行业的铁路企业,相对其它行业而言,其市场化进程较为靠后,政府的直接管理较多。许多企业的财务管理主要是围绕着完成各项考核指标来开展。
Financial management is the management of the decision-making, planning and control of the whole process of enterprise funds movement. More and more attention has been paid to the financial management of an enterprise. It has become the core of an enterprise’s management and management, and its goal is consistent with that of the enterprise management. As we all know, the business is for the purpose of profit, considerable profit level is the relentless pursuit of business, continuously improve the ability to obtain profits is the eternal theme of business. Under this premise, the financial management objectives of the enterprise should also focus on improving profitability, rational allocation and effective utilization of resources of the enterprise, increasing the value of assets and establishing a good corporate image. However, the current financial management of railway enterprises has not yet reached this level. As a railway enterprise in a state-monopoly industry, its marketization process is more dependent on other industries, and the government has more direct management. Many companies financial management is mainly around the completion of the assessment indicators to carry out.