【文章內(nèi)容簡介】 在未來若干年內(nèi)就達到的各項目標的規(guī)定，經(jīng)過高度的概括和抽象，都比較原則和籠統(tǒng)。企業(yè)要完成其規(guī)定的經(jīng) 13 營目標 。 還要將其目 標分解成各部門、各責任人應完成的具體指標。為保證這些具體指標的實施 ， 明確各部門應完成的奮斗目標 。 以便合理地 安排 活動，做好財務工作。 （四）加強資金管理 現(xiàn)在商業(yè)企業(yè)己逐步形成“電話訂貨、網(wǎng)上配貨、電子結(jié)算、現(xiàn)代物流”的網(wǎng)絡模式，財務管理只有借助現(xiàn)代信息技術(shù)手段，才能順應新的經(jīng)營管理的需要，全面實現(xiàn)會計電算化，實現(xiàn)財務軟件與卷煙營銷管理軟件的數(shù)據(jù)共享，降低會計核算中人為因素的干擾，使會計信息收集、加工和生成有了相對統(tǒng)一的規(guī)范，大大克服因手工操作出現(xiàn)的失誤導致會計信息的失真。會計的電算化首先是在計算機技術(shù)的基礎 上實現(xiàn)不同會計功能的模塊化和集成化，人人提高會計工作的效率而且會計的電算化有利于更好地對會計工作進行監(jiān)督，從而達到對資金流動的有效監(jiān)督和控制。在會計電算化基礎上實現(xiàn)會計工作的網(wǎng)絡化，既可以做到信息共享，也可以極大地提高會計信息的傳輸速度，實現(xiàn)下屬單位和集中核算中心之間的即時信息溝通，可以說，推廣會計電算化、實現(xiàn)行業(yè)內(nèi)部聯(lián)網(wǎng)，為核算中心更好地發(fā)揮作用提供了技術(shù)支持。 另外，實施追蹤控制，建立財務預警系統(tǒng)。財務預警系統(tǒng)應以信息化為基礎，對在經(jīng)營管理活動中潛在的風險進行實時監(jiān)控。建立財務預警系統(tǒng)，要求對預算執(zhí)行過 程定期進行實質(zhì)性測試，通過測試，將實際數(shù)與預算數(shù)或其他標準進行對比，考察可能出現(xiàn)的變動趨勢，確定差異的性質(zhì)，及時向有關(guān)部門和領(lǐng)導提出警示，隨時調(diào)節(jié)實際過程，以消除差異，順利實現(xiàn)預算指標。 綜上所述， 企業(yè)集團財務管理內(nèi)容繁雜，涉及面廣。 財務管理需要管理者在一定財務管理思想的指導下，對企業(yè)財務管理目標、財務管理對象和財務管 14 理方法進行整合以推動財務管理活動有效、合理運行進行管理。本文以某市煙草公司為例，通過對其財務管理模式存在問題的分析，提出了優(yōu)化的建議。最后，總結(jié)了集權(quán)式和分權(quán)式財務管理模式的關(guān)系。認為集團公司 把握好集權(quán)分權(quán)適度、權(quán)責平衡和機構(gòu)設置合理的原則才能有效地調(diào)動各方面的積極性。 參考文獻 任立志 . 企業(yè)集團財務管理模式探討 [J]. 現(xiàn)代會計 , 2022,(05) . 吳栩 .關(guān)于我國企業(yè)集團財務管理模式的現(xiàn)實思考 [J]. 現(xiàn)代會計 , 2022,(03) . 王江永 . 中小企業(yè)財務管理模式探析 [J]. 現(xiàn)代商業(yè) , 2022,(06) . 許湖 . 集團公司財務管理模式探討 [J]. 網(wǎng)絡財富 , 2022,(06) . 何敏 . 關(guān)于企業(yè)集團財務管理模式選擇的探討 [J]. 審計與理財 , 2022,(10) . 劉同林 . 淺析如何加強企業(yè)財務管理 [J]. 經(jīng)營管理者 , 2022,(04) . 徐兆飛 . 中西方財務發(fā)展過程及展望 [J]. 當代經(jīng)濟 (下半月 ), 2022,(12) . 劉洪波 . 信息化視角下的戰(zhàn)略型集團企業(yè)財務管理研究 [J]. 財經(jīng)界 (學術(shù)版 )2022,(03) . 閆春先 . 現(xiàn)代企業(yè)集團財務管理模式的借鑒和選擇研究 — 以房地產(chǎn)開發(fā)企業(yè)為例 [J]. 財經(jīng)界 , 2022,(12) . 何珊 ,吳蔚 . 試論不同類型企業(yè)集團的財務管理模式選擇 [J]. 商 業(yè)研究 ,2022,(02) . 15 為你提供優(yōu)秀的畢業(yè)論文參考資料，請您刪除以下內(nèi)容， O(∩_∩)O 謝謝?。?！ 2 Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the sevenday Chinese 為你提供優(yōu)秀的畢業(yè)論文設計參考資料，請您刪除一下內(nèi)容，O(∩_∩)O 謝謝！?。?National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may bee more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and acmodation prices, with the possibility that there will be no rooms available. It is also mon that you39。 ll wait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the weeklong holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the uping Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the remended travelling route, China Inner Mongolia Arxan — Hailar — Manzhouli. It is also the joint of the four prairies across the SinoMongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of geous colors all the year round the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the country39。s largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autumn of Arxan. It is definitely the best with brightlycolored scenery full of emotions. Autumn in the northern part of the country es earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mou