CAJ | 학술논문

目前我们在财务管理上还不同程度地存在观念陈旧、管理基础薄弱、管理手段和方式落后等问题，如财务账目不实、家底不清、账实不符、配置不均、闲置浪费、资产流失、采购环节“暗箱操作”、生产经营过程“跑冒滴漏”等问题。这就要求我们不断更新观念，运用科学的发展观，从先进的管理经验、管理手段着手，来加强财务管理。如何加强财务信息化建设和财务集中管理无疑是当今的一项迫切任务，这对提高自身管理水平、促进管理现代化、转换经营机制、有效降低成本、提高经济效益等方面都有着现实和深远的意义，是带动各项工作创新和：升级的重要突破口。
목전아문재재무관리상환불동정도지존재관념진구、관리기출박약、관리수단화방식락후등문제，여재무장목불실、가저불청、장실불부、배치불균、한치낭비、자산류실、채구배절“암상조작”、생산경영과정“포모적루”등문제。저취요구아문불단경신관념，운용과학적발전관，종선진적관리경험、관리수단착수，래가강재무관리。여하가강재무신식화건설화재무집중관리무의시당금적일항박절임무，저대제고자신관리수평、촉진관리현대화、전환경영궤제、유효강저성본、제고경제효익등방면도유착현실화심원적의의，시대동각항공작창신화：승급적중요돌파구。
At present, there also exist varying degrees of problems in financial management, such as obsolete idea, weak management infrastructure, backward management method and mode, and other issues, such as unreal financial accounts, and unclear situation, unmatched accounts, uneven configure and huge waste, loss of assets, se- cret operation of procurement, and leaking of the process of business. These problems require that we should con- stantly update our concepts, use the scientific concept of development, and management tools to proceed from the advanced management experience, to strengthen financial management. How to strengthen the financial informa- tion system and centralized financial management is undoubtedly an urgent task to improve the management level, which plays a significant role in promoting the modernization of management, operating efficiency, reducing costs, improving economic efficiency and other aspects. It＇s also the driving force for the important breakthrough of the innovation and update.