1, financial principles:
(1) Principle of legality, that is, financial management should abide by relevant national laws and regulations, carry out financial activities in accordance with the requirements of laws and regulations, handle financial relations with all parties, and maintain and maintain normal social and economic order.
(2) the principle of balance, that is, strive for a comprehensive, coordinated and balanced capital stock and flow. The balance of capital stock refers to the rational allocation of funds, that is, through the organization and adjustment of capital activities, the appropriate proportion of various material resources is formed to ensure the moderate occupation of various forms of funds and the continuity of capital activities, and ensure the smooth progress of production and business activities.
The dynamic balance of capital flow refers to the balance between the total income and expenditure and the time of income and expenditure through the rational use and active financing of funds to ensure that the capital turnover will not be interrupted.
(3) The principle of income and risk balance, that is, fully consider risks while pursuing income, comprehensively analyze the profitability and integrity of financial activities, and seek to maximize benefits in the contradictory balance between income and risk.
2. Tasks of financial management:
The basic task of financial management is to ensure the realization of enterprise goals. Under the condition of socialist market economy, as an independent economic entity, the survival and development of enterprises depend on their economic benefits. Therefore, improving economic benefits is one of the main goals of enterprise management.
The economic benefit of an enterprise is reflected in whether it makes a profit financially. The general meaning of economic benefits is that it is possible to form profits with less input (or less expenditure). Therefore, the basic task of enterprise financial management is to raise the funds needed for enterprise operation reasonably according to law, to urge enterprises to make effective use of various assets, and to strive to improve the economic benefits of enterprises.
3, financial management methods:
In order to effectively organize, direct, supervise and control financial activities and deal with various economic relations arising from financial activities, when an enterprise develops to a relatively mature stage, it will hire professional accountants with higher level to carry out scientific financial management, such as using a series of scientific financial management methods (such as financial forecasting, financial decision-making, financial budgeting, financial control, financial analysis, etc.). ) form a complete system of financial management methods.