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目前国有企业的财务管理大多还停留在核算层次,缺乏管理的超前意识,国企改革和发展实践客观要求财务管理要从传统的核算功能转向价值管理。为适应企业的发展战略需要,促进财务管理工作的转型升级,企业财务系统可在原有财务管控体系的基础上,以财务管理能力评价体系建设为抓手,全面提升财务管控水平。本文简要介绍了湘投集团(以下简称“集团”或“公司”)财务管理能力评价体系的基本框架、评价工作的进程以及取得的工作成效,探讨了财务管理能力评价工作改进方案,希望有益于企业财务管理工作的提升。
At present, the financial management of state-owned enterprises still mostly stays at the accounting level and lack the advanced awareness of management. The reform and development of state-owned enterprises objectively require that financial management shift from traditional accounting functions to value management. In order to meet the needs of the development strategy of enterprises and to promote the transformation and upgrading of financial management, the enterprise financial system can take the construction of the evaluation system of financial management ability as the starting point on the basis of the original financial management and control system, and comprehensively enhance the financial control and control level. This article briefly introduces the basic frame of the financial management ability evaluation system of Xiangtan Investment Group, evaluates the progress of the work and the achievements of the project, and discusses the improvement plan of the evaluation of financial management ability , Hoping to benefit the improvement of corporate financial management.