企业管理是一个老话题 ,但管理如何细化 ,制度如何硬化 ,手段如何强化 ,长期以来却没有解决好。烟台汽车制造厂几年来通过运用计算机网络和统一的财务软件 ,积极探索企业内部资金流、物流和信息流的一体化管理 ,活化了资金 ,加强了监控 ,促进了企业管理的深化、细化和硬化 ,其经验值得借鉴。 Enterprise management is an old topic. However, how management is refined, how the system is hardened, and how the means are strengthened have not been solved for a long time. Yantai Automobile Manufacturing Factory has actively explored the integrated management of internal capital flow, logistics and information flow through the use of computer networks and unified financial software for several years, activated funds, strengthened monitoring, and promoted the deepening and refinement of enterprise management. Hardening, its experience is worth learning from.