【正文】 .......................11 參考文獻(xiàn) .........................................................12 騰飛中國夢 經(jīng)濟(jì)立當(dāng)先 第 2 頁 引 言 隨著社會主義經(jīng)濟(jì)體制的不斷完善，企業(yè)改革的力度不斷加強(qiáng)，財務(wù)管理在企業(yè)管理中顯得尤為重要。因此，只有靠正確的財務(wù)政策，用規(guī)定的財務(wù)處理方法去規(guī)范我們的財務(wù)行為，才能以信息的反饋中找準(zhǔn)再生產(chǎn)與流通領(lǐng)域的薄弱環(huán)節(jié)，堵塞漏洞，杜絕違法違紀(jì)行為。 由于我國過去高度集中的計劃經(jīng)濟(jì)體制下，國家對企業(yè)實行的是“高度集中、統(tǒng)收統(tǒng)支”的財務(wù)管理體制，企業(yè)財務(wù)與會計工作混在一起，二者沒有嚴(yán)格的區(qū)分，往往會計人員與財務(wù)人員相互兼任。 四 是產(chǎn)品價值取向不定 一些中國企業(yè)已經(jīng)開始以市場的變化、顧客的需求作為企業(yè)經(jīng)營策略的指南針，但大多數(shù)企業(yè)仍安于按照自己的想法進(jìn)行新產(chǎn)品的開發(fā)和市場的開拓。 五是 企業(yè)文化建設(shè) 中國許多優(yōu)秀企業(yè)非常關(guān)注企業(yè)文化的建設(shè)，也投入了相當(dāng)大的人力、物力和財力去策劃企業(yè)文化。 六是 用人還是培養(yǎng)人 許多中國企業(yè)感慨：現(xiàn)在越來越難留住人了！不僅是留人，在企業(yè)招聘新員工時，中國企業(yè)也很難與外資企業(yè)抗衡。加之有的財會人員法律觀念淡薄，職業(yè)道德水平較低，為討好企業(yè)經(jīng)營者，追求不正當(dāng)?shù)睦婧驼?，故意制造假帳，并不惜采用各種手 段逃避財政、稅務(wù)、審計部門的檢查。 （三）會計信息失真 原始憑證失真。有的經(jīng)濟(jì)監(jiān)督部門自己不硬，虛假監(jiān)督，人情監(jiān)督的現(xiàn)象還比較普遍，使得會計信息失真的情況有增無減。 《會計法》是國家頒布的用于企業(yè)財務(wù)管理和監(jiān)督的法律法規(guī)。要規(guī)范現(xiàn)金收支的收據(jù)管理，目前企業(yè)主要有兩種收據(jù)。同時堅持按規(guī)定日期報現(xiàn)，支付金額集中的用支票處理；嚴(yán)禁簽發(fā)無記名無單位的空白支票，簽發(fā)支票的印鑒必須有相關(guān)責(zé)任人員分別保管，不得有出納一人包辦，盡可能減少現(xiàn)金支出，以堵塞貨幣使用過程中的漏洞。 再次，規(guī)范固定資產(chǎn)的管理。同時辦理竣工驗收、驗收單上經(jīng)使用部門蓋章和使用人簽名后，財務(wù)部門才進(jìn)入固定資產(chǎn)帳戶，與第二個月其對固定資產(chǎn) 騰飛中國夢 經(jīng)濟(jì)立當(dāng)先 第 6 頁 計提折舊。財務(wù)部門應(yīng)在月初及時開出產(chǎn)品銷售增值稅發(fā)票，銷售部門應(yīng)落實專員盡快帶票上門回收貨款。 一是降低材料成本。 二是控制人工成本。在日本三菱電機(jī)，紙張經(jīng)過雙方使用后才能廢棄已經(jīng)形成了不成文的一個規(guī)定，在很多大公司，都在推行這種節(jié)儉的觀念。預(yù)算管理的 關(guān)鍵是制度嚴(yán)密、詳細(xì)、可行的預(yù)算計劃，制定詳細(xì)的計劃需要企業(yè)各部門的密切配合。 人員管理方面 在企業(yè)內(nèi)部按 照“統(tǒng)一領(lǐng)導(dǎo)、統(tǒng)一委派、分級管理、分級考核”的原則建立一套財務(wù)人員的集中管理模式。其次，各財務(wù)科負(fù)責(zé)人對本單位的財務(wù)管理工作負(fù)責(zé)，同時企業(yè)財務(wù)總部負(fù)責(zé)，其獎金由企業(yè)財務(wù)總部根據(jù)其業(yè)績考 核并發(fā)放；各財務(wù)科財務(wù)人員與其財務(wù)科負(fù)責(zé)人簽訂勞動合同，實施分層管理。 一是加強(qiáng)學(xué)習(xí)能力建設(shè) 。 要針對人手少、節(jié)奏快、超負(fù)荷運轉(zhuǎn)的情況，切實按照 “ 五不讓、五轉(zhuǎn)變 ” 的要求，增強(qiáng)工作責(zé)任心，提高工作效率和質(zhì)量，樹立快、準(zhǔn)、嚴(yán)、細(xì)、實的工作作風(fēng)。細(xì)，就是工作要深入、細(xì)致、一絲不茍。 服務(wù)是辦公室最基礎(chǔ)、最本質(zhì)的工作，其質(zhì)量和效率是衡量辦公室工作水平 的重要標(biāo)準(zhǔn)。努力爭取各方面對自己工作的信任、理 解和支持。落實好既定的各項規(guī)章和管理制度，加強(qiáng)對各項工作的監(jiān)督與檢查。將 “6S” 管理創(chuàng)新項目很好的應(yīng)用于日常 各項工作當(dāng)中，并將“6S” 管理與 “ISO9000” 質(zhì)量管理體系和職業(yè)健康安全管理體系結(jié)合起來，使企業(yè)的發(fā)展 “ 超越自我、創(chuàng)新求優(yōu) ” ，使企業(yè)面貌煥然一新。員工要在工作中取得良好的成績，同樣也要對自己的工作方法和流程進(jìn)行精確化、細(xì)節(jié)化的 “ 管理 ” 。 要盡量運用 “ 剛?cè)岵?jì) ” 的管理方法，制定出一套符合企業(yè)自身發(fā)展需要的管理制度，對員工進(jìn)行指揮、控制，達(dá)到科學(xué)管理的目的。 要扎實認(rèn)真開展 “ 創(chuàng)佳評優(yōu)選差 ” 工作，提高工作效能。當(dāng)然，與經(jīng)濟(jì)相關(guān)的技術(shù)還有很多，并且隨著科學(xué)技術(shù)的發(fā)展，各種技術(shù)相互融合的趨勢將越來越明顯，經(jīng)濟(jì)的廣闊發(fā)展前景也將越來越光明。s behaviors to care for eyes, basedon the timely and factual statistics the survey series of followup events will also be held in six cities, including Jinan in Shandongprovince, and Changsha in Hunan province, to educate people on how to care for eyes afterthe survey started. More and more Chinese are jogging to get and stay fit. Most joggers will run alone, but some will jog with friends or even coaches. The Beijing Olympic Forest Park is one of the most popular spots. It is packed with runners in the afternoon, usually after work, and at weekends. Jogging after a whole day39。ll wear a mask, or just ignore the smog and go on jogging, she said. For those who are not so athletic, jogging also has its attractions. Wu Houbin started roughly two years ago, when he was severely obese. Within two months, his weight dropped from 82 kilograms to 64 kilograms. The success helped him recover health, and he has made friends. Jogging does not require speed, but stamina. If you want to stick to the game, you need to take it as a mission, a habit, and then eventually a hobby, Wu said. But persevering with jogging is not always easy. Jogging is beneficial for heartlung function, and the skeletal system, but doctors say improper technique damages the joints, especially the knees and ankles. Excessive jogging wears down the body, and harms one39。s ovarian function has declined and a bilateral oviduct blockage has occurred, meaning that in vitro fertilization is her only option. So, after reducing her workload, Xiao underwent IVF treatment. Luckily, she got pregnant after just one treatment cycle, but later experienced vaginal bleeding, and rushed to the hospital. I told her to rest and carry on with the treatment (to prevent a miscarriage). As Zubin Zarthoshtimanesh, a yoga guru, demonstrated postures at a high school stadium in Dujiangyan city, Sichuan province, some 200 students sat on colorful mats watching him closely. It was part of the first IndiaChina international yoga festival in the provincial capital, Chengdu, in Southwest China, where more than 1,000 fans from home and abroad gathered for lessons from 20 leading practitioners of the ancient Indian regimen, from June 1721. Yoga is to India what perhaps tai chi is to China. Many countries other than India and China, also held the first World Yoga Day on June 21, after the United Nations last year agreed to Indian Prime Minister Narendra Modi39。 now, with its glass bottom, the bridge is already being referred to as “hero bridge.” The popular chain39。t really matter where it originates or how it is cooked. Lin likes to give the Americanstyle restaurants39