New changes in financial management of modern enterprises
First, compared with traditional financial management, modern enterprise financial management involves more extensive aspects. First of all, the four basic links of production, exchange, distribution and reproduction of enterprises are bound to be related to financial management activities and need financial support. This is the most common function of financial management, and under the modern enterprise system, with the implementation of clear standards of rights and responsibilities, this function will certainly affect the activities of enterprises more profoundly. Secondly, the financial management department can reflect the relevant information of the market for enterprises from the financial aspect, so as to provide information basis for scientific decision-making and help enterprises avoid decision-making mistakes to some extent. Finally, under the market economy, with the development and maturity of various industries, industrial agglomeration and industrial dispersion have occurred in most industries. That is to say, there is no longer vicious competition between modern enterprises, but the situation of division of labor and cooperation and mutual benefit is more common, so the financial management of modern enterprises also involves more external relations of enterprises. The aspects involved in these financial work are very different from the simple financial work under the traditional enterprise system. The extensive financial aspects mean that the financial management objectives are gradually diversified, which is a new change in the financial work of enterprises, as well as a new challenge and opportunity.
Secondly, compared with traditional financial management, modern enterprise financial management is actually a comprehensive management system. Specifically, the financial management of modern enterprises can directly participate in or indirectly regulate various economic activities of enterprises, which has a significant impact on key activities such as investment, operation and distribution of enterprises, and is almost decisive for the survival and development of enterprises. This is completely different from the low correlation between financial work and enterprise management under the traditional enterprise system, and it is also a new change that enterprise financial management must pay attention to under the new background. Otherwise, we can't give full play to the role of enterprise financial management and bring good changes to enterprise management.
New problems in financial management of modern enterprises
First of all, both the socialist market economy and the modern enterprise system require enterprise financial management to be more standardized, informationized and networked. However, due to the low quality of financial personnel, the existing financial institutions have seriously hindered the informationization and efficiency of financial management, making the financial management of enterprises inefficient and ineffective, which is not very beneficial to the development of enterprises. Because enterprise managers do not attach importance to financial management, the situation of traditional enterprise financial institutions is worrying. Not only is the organization chaotic, but most financial managers are not strictly in accordance with the recruitment system, but what is the name of the enterprise manager? One of our own? They do have something to be trusted under the traditional enterprise system, but most of them are backward in financial management concepts, lack of financial knowledge and backward in financial management methods, which seriously hinder the informationization and knowledge-based process of modern enterprise financial management, and do not adapt to the development of market economy and meet the standards of modern enterprise system.
Second, with the improvement of China's economic development level and the optimization of industrial structure, the proportion of knowledge capital of modern enterprises in the total capital of enterprises will inevitably rise rapidly, which is beyond doubt. The existing economic structure and enterprise asset structure in developed countries are obvious examples. In other words, the management of intangible assets of enterprises has become very important. With knowledge capital gradually becoming the main form of enterprise capital, modern enterprise system requires the management of capital and its combination with intangible capital to adapt to the economic situation and ensure the normal operation of enterprises. However, in traditional enterprise financial management, only tangible assets are involved, which is undoubtedly a new challenge and problem for modern enterprise financial management.
Third, under the background of market economy and modern enterprise system, although the business environment of enterprises has become broader and more free, it has also become more complex and changeable, and the risks that follow are also increasing and diversifying. Enterprise financial management must pay special attention to enterprise risk management, while the traditional financial management model is limited to the management of funds, which is not in line with the market economy and modern enterprise system. Adapting to the financial management of modern enterprise system requires us to get out of it and use some modern financial management methods to help enterprises avoid risks, meet challenges and reduce the possibility of economic losses, financial crisis and even bankruptcy.
The changes and problems of enterprise financial management are far more than the above, but the above are also the key and difficult points. Faced with these new changes and problems, enterprises must speed up the establishment of financial management mechanisms and systems that are not only conducive to the growth and development of enterprises, but also in line with the market economy reform and adapt to the market economy situation and modern enterprise system. In this process, all aspects of enterprise financial management should be reformed and innovated. This paper then focuses on the research and discussion from the enterprise personnel, management mechanism, core links and technical level.
First of all, start with the personnel of the enterprise. On the one hand, it is the concept and ability of enterprise managers. Some philosophers say that if you want to change your behavior, you must first change your thinking. Similarly, enterprise managers should first fully realize the extreme importance of financial management for enterprise management, and then improve their financial management ability and level. In this way, enterprise managers will not be limited by the traditional management mode, or even by their own management ability, which makes the recruitment and training of enterprise financial talents lack. On the other hand, it is necessary to improve the working ability of financial personnel and change their traditional concepts. Provide long-term and effective training for financial personnel, so that they can master new skills in the process of work and be competent for the ever-changing market economy. Therefore, we must attach great importance to the recruitment, training, management and assessment of financial personnel and establish a scientific mechanism. Only in this way can the financial management of enterprises be carried out healthily under the cooperative escort of financial talents and scientific mechanisms, and can financial management play a better role in modern enterprises. In this way, enterprise managers and financial personnel are concerned about and understand financial management, so that the whole enterprise can benefit from financial management and develop better.
Secondly, deepen the reform from the aspects of financial management mechanism and system. All economic activities of an enterprise must go through the financial management system of financial forecasting, financial decision-making, financial planning, financial control, financial evaluation and financial analysis, so the reform of financial management mechanism and system will inevitably affect the institutional mechanism of the whole enterprise. So how to make enterprises better adapt to the modern enterprise system through the reform of financial management mechanism and system? At present, the most urgent thing is to establish risk awareness in enterprise financial management. Because the traditional financial management is limited to basic financial work such as accounting and reimbursement, it does not pay attention to its close relationship with the survival and development of enterprises, does not conform to economic laws and enterprise management theories, and no longer adapts to the modern enterprise system and the rapidly changing and risky market economy. Therefore, the establishment of risk awareness, risk assessment, risk prediction and risk response mechanism is the only way for enterprises to survive and develop.
Third, focus on improving enterprise investment management and income distribution. On the one hand, under the market economy and modern enterprise system, enterprise investment management must be more cautious and scientific in order to make investment effective and profitable, which requires making full use of enterprise financial management for financial analysis, so as to adjust and optimize the investment structure and promote the effectiveness and profit maximization of enterprise investment. On the other hand, enterprise income distribution is the last link in the process of enterprise management. Whether we can do a good job in income distribution and form a virtuous circle, financial management must be improved and cannot be limited to the traditional wage system. Under the modern enterprise system, financial management must be improved in the distribution link in order to give full play to the role of financial management. Starting from these two aspects, we can make the enterprise's investment profitable and gain more, and at the same time distribute it reasonably to stimulate the enthusiasm and creativity of all enterprise members.
Finally, upgrade from the technical level. On the basis of scientific system and high-quality personnel, actively use network technology and e-commerce to introduce the original financial system into the network, broaden the space of financial management, enhance the timeliness of financial management, thus improving the efficiency of financial management and raising enterprise finance to a new level. On the one hand, enterprise financial management can make full use of network information, keep abreast of all changes in the market, and provide a real-time, accurate and comprehensive information base for enterprise financing and investment. On the other hand, from the internal financial management activities of enterprises, the use of network technology can also innovate its management. Management can use these network technologies and information to make target decisions suitable for the company's development. Rely on information network, realize resource integration, combine network with finance, form network finance, develop network financial software, and implement dynamic and real-time financial management.
The technological innovation of enterprise financial management must make full use of network information resources, establish the internal network of enterprise financial management, realize the effective link with the external network, and make financial management help enterprises better adapt to modern enterprise system and market economy.