【正文】 and economic benefit, has timeliness, accuracy, careful and flexibility of accounting function characteristics of the enterprise, is the enterprise financial an important content.2. Financial management functions. The stateowned assets shall belong to the state ownership of all, set up the new financial management idea, by using of the new management methods protect or activate production, make it play a bigger economic benefit, is the enterprise financial management and a content. The financial department of the obligations and duties is to ensure that the enterprise property safety and the value of assets. In the process of the value of the assets, which reflects the financial management function, the reasonable use funds for the enterprise property to maximize value, is the financial management functions.The first to set benefit concept, market ideas and the concept of legal system. Chasing profits is the characteristics of capital and nature, the efficiency of enterprises is in market economy in the survival and development of the reflected, financial work must be firmly establish benefit idea, all financial activities in benefit based on the should. No market, there would be no sense of benefits, then financial work is not only benefit ideas, the more we should have market ideas, to focus on the overall market, according to the market information and requirements to carry out all financial activities, so as to improve the enterprise the petitive power of products and enterprise economic efficiency. Market economy is legal economy, financial personnel not only to be familiar with and master the finance and tax regulations, system, more to be familiar with and use other economic laws and regulations, which can ensure enterprise legitimate business, and can avoid legal risk. Second is the new financial management methods. The index of financial planning, deposition, feedback, control, execution, analysis, rewards and punishments, etc. Standard and correct the enterprise39。s economic behavior. Mainly include financial forecast system, the financial budget management, financial management, enterprise cost control management of capital control.3. Financial decisionmaking functions. As the enterprise39。s economic information center financial department, must actively participate fully in the decisions of the enterprise. Scientific analysis of enterprise financial situation, from the Angle of the project to benefit the feasibility, for enterprise39。s investment decision provides data。 Standing in the higher level analysis each product contribution margin, adjust enterprise product structure, for enterprise39。s production decision contribute ideas。 The expansion of the business operation and improve market share and funds HuiLongLv Angle, to participate in the enterprise marketing decision, help develop motivating sales management policy measures。 From the macro and micro, feedback adjusting three aspects of financial management play a role, participate in the distribution of the enterprise decisionmaking. According to the capital, human resources, the sales plan, cost plan, market conditions pattern adjustment plan, cost plan and other information, the regular enterprise annual management plan and the future development trend of two years to make specific quantitative analysis of the macro decision to participate in the enterprise. In a market research based on the premise of the human resources to work, the financial situation of the project to make a feasibility study report, advertising efficiency will be quantified, to participate in the enterprise of microscopic decisions. Feedback decision: to the enterprise management decision is in essence a kind of enterprise development judgment, even if there are rich experience in the market and quantify the feasibility study, some decisions would always avoid accidental error, financial management is the implementation of the decisions process tracking feedback, so that the timely discovery mistakes make the adjustment measures.Four, constructing the enterprise internal financial control mechanismChina39。s stateowned enterprise numerous, countries as investor does not likely to be directly facing every a state enterprise management, so that to realize the stateowned capital management value maintained and added, must establish the authorization of stateowned assets management system, to set up the business enterprise internal financial control mechanism. Financial management from the following several aspects:(a) countries as enterprise of the investor is keep choice, the distribution of operators, making major decisions for three rights granted the authority the agent conditions. Regardless of the stateowned enterprise is always soe should, radmanovic using administrative intervention enterprise and operation means capital, will restrict the development of the enterprise and grow, leading panies lose market petitiveness. How to guarantee the correct implementation of state power, avoid the country directly involved in major financial decisions, you have to have a scientific and perfect internal management control mechanism.(b) the development of the enterprise economic foundation is the enterprise financial management, the establishment and the financial decisionmaking system to adapt the incentive mechanism, also is the realization of the internal control effective means. Different from the principles of financial management decision effect is different, the incentive mechanism of decision makers, through the longerterm objective and recent bonuses and other forms, fully mobilize the enthusiasm of decision makers of financial management, so as to promote the development of the enterprise.(c) in the above two kinds of measures developed on the basis of the financial budget and final accounts for the operator of the examination and approval system, hardening financial budget constraints. The financial management target de