摘要
近年来,国资委、财政部等部门多次下发关于加快建设中央企业财务管理体系的文件,重视国有企业财务管理工作,鼓励国有企业积极探索财务共享中心建设.但在改革转型的道路上需要全面考虑人员、制度流程、数据信息、信息系统等因素,以满足国有企业合规性、独立性要求.为此,本文结合国有企业财务管理现状,剖析其中弊端,从财务共享视角出发提出构建策略及运行保障建议,为相关管理者提供一定参考.
Abstract
In recent years,the State-Owned Assets Supervision and Administration Commission,the Ministry of Finance and other departments have repeatedly issued documents on accelerating the construction of financial management system of the centrally-administrated enterprises,attaching importance to the financial management of state-owned enterprises,and encouraging state-owned enterprises to actively explore the construction of financial sharing centers.However,on the road of reform and transformation,factors such as personnel,system processes,data information,and information systems need to be comprehensively considered to meet the requirements of compliance and independence of state-owned enterprises.Therefore,based on the current situation of financial management of state-owned enterprises,the paper analyzes the drawbacks,and puts forward construction strategies and operation-guarantee suggestions from the perspective of financial sharing,so as to provide some references for relevant managers.
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