论企业财务控制的技巧与方法.doc

论企业财务控制的方法与技巧 作者：李达成 摘要： 随着经济全球化和中国经济快速融入世界经济浪潮中，财务控制成为企业软实力较量的主要因素，对于提高企业的竞争里有着重要的作用，面对我国众多企业我国企业在财务控制方面所面临的问题。诸如：财务控制的制度和机制不够完善，多数企业还没有形成健全的预算机制，财务计划无法有效的实施，财务控制包含太多的行政色彩，没有形成以有效财务控制为理念的财务文化。为了加强财务控制，实现财务战略目标和企业总体战略目标的，进而达到企业财务最大化。本文从定性的方面研究，得出应该采取的方法和技巧：加强整个企业的内部控制建设为财务控制营造良好的环境，建立完善的财务制度和工作流程实现内部的牵制和制衡，实行严格的财务预算并且严格落实，成立专门的监察机构对重大的筹投资计划进行监控和评估，建立高效及时的信息管理信息系统，对财务人员的培训和教育，加强职业道德教育，积极授权，大权紧握。加强对财务风险的控制设计科学而有效的考核方法，落实岗位责任制，做到赏罚分明，全面控制，突出重点。 关键字：企业 财务控制 方法技巧 With the economic globalization and China's rapid economic integration into the world economy, financial control becomes enterprise soft strength are the main factors, to improve the enterprise competition has an important role, in the face of numerous enterprises in China, enterprises of our country in the financial control problems. Such as: financial control system and mechanism is not perfect enough, most enterprise still did not form perfect budget mechanism, financial planning can not be effectively implemented, financial control contains too many administrative color, did not form to the effective financial control is the concept of financial culture. In order to strengthen financial control, financial strategic objectives and the overall strategic objectives of the enterprise, so as to achieve the maximization of corporate finance. This article from the aspects of qualitative research, that should adopt the methods and techniques: strengthening the enterprise's internal control construction for financial control to create a good environment, establish a sound financial system and working process of realizing internal checks and balances, strict financial budget and strictly implement, the establishment of special supervision organization on major chip investment program monitoring and evaluation, the establishment of efficient and timely information management information system, the financial personnel training and education, strengthening occupation moral education, positive authorization, power grip.