传统财务管理管理范式与柔性财务管理范式的比较

传统财务管理管理范式与柔性财务管理范式有许多不同之处.随着企业财务管理组织系统的变化,财务管理组织的层次结构和"有机"结构出现许多差异.保持财务管理思想和方法的柔性,是推动企业财务管理变革的前提之一.实现财务管理的柔性化管理需要一定条件和准备.     

谈企业管理目标与财务管理目标

财务管理是企业管理的一部分,企业管理具有全局性,是价值与使用价值的管理;财务管理具有局部性,侧重于资金运动即价值方面的管理。因此,企业管理目标与财务管理目标也必然存在差异。     

浅谈财务管理在钢铁企业供给侧结构性调整中的作用

财务管理作为企业管理核心组成部分,很大程度决定着企业能否正常运营。文章基于财务管理在企业管理中的重要地位,重点论述财务管理在钢铁企业供给侧结构性调整中的作用,并从资金管理、成本管理、纳税筹划等方面出发,对钢铁企业的财务管理现状进行了分析。     

财务管理应用于企业管理重在抓细、重在落实

从微观上讨论了财务管理在企业管理中的应用 ,从实际中总结出财务管理工作的内涵 ,论证了财务管理抓得细、落得实对实现企业管理以财务管理为中心的重要性     

论企业财务管理的创新

在企业的管理中,任何一个方面都要有创新才有会有发展的道路,企业的财务管理也是一样,要明白财务管理创新的重要意义,创新的内容,通过对人才的创新和财务管理的本身创新来提高财务管理对企业的作用和意义.要在物的管理上逐渐到人的管理,管理的手段也要不断的创新,从纯人工的管理到计算机的管理,这些都将为财务的管理创新做出贡献.     

浅析财务管理的现状与对策

在现代企业中对财务管理的重视度越来越高,把财务管理置于企业管理的中心地位,财务管理涉及企业经营生产活动的每一个环节,是企业管理工作的重要组成部分.财务管理对于企业改善管理,提高经济效率有重要的作用,但是目前企业在财务的管理中却存在着不少的问题,本文就如何改善和加强企业的财务管理进行分析并提出一些浅显的意见.     

财务管理应用于企业重在抓细、重在落实

从微观上讨论了财务管理在企业管理中的应用，从实际中总结出财务管理工作的内涵，论证了财务管理抓得细、落得实对实现企业管理以财务管理为中心的重要性。     

浅谈企业财务管理目标

企业财务管理目标是企业财务管理活动所要实现的根本目的,科学地对财务管理目标进行设置,是实现财务管理目标的前提.本文就目前学界存在的财务管理目标的不同观点进行分析和评价,并提出作者对财务管理目标构建的认识.     

全面加强财务基础管理措施

针对财务管理在制度、人员素能、观念、核算模式等方面存在的薄弱问题,结合企业转型发展对财务管理的需求,提出了增强财务管理意识、提高财务人员综合业务素质、完善财务管理制度、转变管理思路等措施,旨在通过全面加强财务基础管理,努力提升财务管理水平,为企业实现转型发展提供坚实承载力。     

事业单位财务管理的新探讨

事业单位的财务管理应以收支内容为前提,严肃财政拨款管理秩序;在此基础上简明事业单位财务管理制度,准确管理内容,强化管理措施,单一管理权限,使事业单位的财务管理向更科学、更合理的方面发展,从而保证社会各项服务事业的健康发展.     

浅谈构建现代企业财务管理机制

构建现代企业制度,要把财务管理作为企业管理的中心,以财务预算为前提,以资本管理和成本管理为重点,渗透到企业生产经营全过程的财务管理机制中.     

创新财务管理

针对企业财务环境管理现象,急需优化财务环境,健全财务预测,推进财务改革,提出了创新财务管理。创新财务管理对于降低企业生产成本、加快企业流动资金利用率、改善企业经营能力、提高企业的经济效益都具有十分重要而且深远的意义。     

我国现代企业财务管理目标的探讨

财务管理目标取决于企业的目标,为评述当前几种主要的财务管理目标,根据我国现代企业的特点,提出“总资本增值最大化”是我国现代企业财务管理目标的现实选择。     

浅谈企业财务管理中存在的问题与对策

当前企业财务管理中存在的会计信息失真、资金管理混乱、购销管理不严等问题会导致资产不实、企业财产和利益受损等。财务管理观念淡薄、监控机制力度不够等方面是造成企业财务管理混乱的原因。为此,应明确企业的产权关系,提高企业积极性,不断提高企业领导干部和财会人员的知识结构和素质,加大对财务问题的检查和处罚力度等。     

Enhancing Financial Success Among Electrical Contractors

This paper provides electrical contractors with significant information related to enhancing company financial performance. The methodology involves understanding the determinants of contractor financial success through: (1) an extensive literature review; (2) collection of financial- and management-related data from electrical contractors; and (3) analysis of data to identify management trends that are more prevalent in profitable firms. Ninety-six usable responses were collected from small, medium, and larger electrical contracting companies. General trends reveal that more profitable firms place greater emphasis in the areas of certain management initiatives (higher lines of credit and supporting continuing education), marketing initiatives (involvement in formal alliances and partnering), and technology initiatives related to spending more capital resources on computers and software. Significant differences are revealed with financial ratios as well. A Financial Success Scorecard is created for firms to compare their management inputs to those of successful firms. Findings from this study could provide helpful guidelines for nonelectrical contracting firms. Recommendations for achieving future financial success are also provided.     

Concessionaire’s Financial Capability in Developing Build-Operate-Transfer Type Infrastructure Projects

The concessionaire of a build-operate-transfer (BOT) type infrastructure project undertakes many responsibilities, and consequently, assumes a broad scope of risks and potential financial consequences. In addition, appropriate financial engineering skills are required in nonrecourse or limited-recourse financing, which is usually used in BOT-type projects. Therefore, strong financial capability of the concessionaire is an important prerequisite to the successful development of a BOT-type project. A common set of 35 financial criteria has been identified through a systematic research approach, and their relative significances determined based on worldwide expert opinions solicited by a structured questionnaire survey. Statistical analyses of the responses to the survey conclude that (1) the public, private, and academic sectors consider financial criteria rather similarly in the evaluation of the concessionaire’s financial capability, and there is no significant statistical difference in the rating of the significances of the 35 financial criteria across these sectors; (2) almost all of the 35 financial criteria are important in measuring the concessionaire’s financial capability; and (3) the 35 financial criteria can be grouped to measure the concessionaire’s financial capability in four dimensions: “strong financial engineering techniques,” “advantageous finance sources and low service costs,” “sound capital structure and requirement of low-level return to investments,” and “strong risk management capability.” Outputs of this research facilitate the private sector in assessing their financial capability and making corresponding improvements to increase their financial competitiveness, and the public sector in evaluating potential concessionaires’ financial capability for BOT projects in general.     

Aligning human capital practices and employee behavior with shareholder value.

Survey research demonstrates that superior human capital practices are not only correlated with financial returns, they are, in fact, a leading indicator of increased shareholder value. Superior human resource (HR) management was found to lead financial performance to a much greater extent than financial outcomes leading good HR. Certain HR practices were identified as value drivers and throw a cautionary flag in front of some conventional practices actually associated with a decrease in financial performance. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

浅探财务人员参与企业基本建设投资项目全过程管理的必要性

从财务管理在企业管理中的中心地位和促进财务管理专业一其它专业之间的交流，充分发挥管理职能、实现高效财务监督、控制、及把财务人员锻炼培养养成复合型人才等方面，较深入地探讨了财务人员参与基建投资项目全过程管理的必要性。     

浅析现代企业的成本管理

现代企业是能够完全面对市场竞争,产权明晰,自主经营,自负盈亏,对投资者承担资本保全增值负责的经济实体。随着经营机制的的转型和经营环境的变化,新经济时代信息技术的广泛应用使得＂成本＂这一影响企业竞争与效益的重要因素,越来越引起管理者的重视。企业成本的管理已经成为当前和今后相当长时期内中国企业发展的重大战略性决策,随着企业的全球化、竞争的日趋激烈化,当今企业应该树立正确的成本管理机制。     

Interactions between Business and Financial Strategies of Large Engineering and Construction Firms

In this research study, selected indicators are set up to analyze the strategic performance of large international engineering and construction (E&C) firms from North America, Europe, and East Asia. The primary objective is to examine critical areas of corporate strategy that would affect the long-term prospects of E&C firms and provide guidance for their growth and survival. This paper focuses on the relationships between selected aspects of business strategies (internationalization and product/service diversification) and financial strategies (asset liquidity and capital structure). By analyzing data derived from financial reports and other public sources, it is deduced that internationalization is positively associated with current ratio but negatively correlated with book leverage. An opposite trend is found for the aspect of diversification. These results signal different risk management strategies for the respective modes of business strategies. It is thus suggested that if liquidity cannot be increased in the near term to support internationalization, firms should then concentrate on product/service diversification. Overall, the study confirms the importance of examining interactions between business and financial strategies.