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建立现代企业制度是我国国有企业改革的方向。在向现代企业制度转变中 ,企业如何从战略管理的高度重新确立财务管理在现代企业管理中的地位 ,培育和完善与现代企业制度相适应的财务管理机制 ,是深化国有企业改革的一个重要课题。现代企业财务管理的核心是投资决策 ,投资行为导向着企业的命运 ,建立现代企业内部财务管理机制是企业生存、发展和实现利润最大化目标的重要保证。
Establishing a modern enterprise system is the direction of the reform of state-owned enterprises in our country. In the transition to modern enterprise system, how to reestablish the status of financial management in modern enterprise management from the strategic management level, how to foster and improve the financial management mechanism that is compatible with the modern enterprise system is an important issue for deepening the reform of state-owned enterprises . The core of modern enterprise financial management is investment decision-making. Investment conducts the fate of enterprises. Establishing modern enterprise internal financial management mechanism is an important guarantee for the survival, development and realization of profit maximization.