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Financial management in the modern enterprise management status and role


, Not concerned about the long-term survival of enterprises. Therefore, the development of management accounting which the entrepreneurial spirit and the basic requirements completely lost, and the management accounting also for business managers can no longer provide a highly relevant information. This situation continued until the 20th century,[link widoczny dla zalogowanych], the 80s. The case in the early 80s is completely dependent on management accounting information the financial accounting information system managers, this information is neither time, and too general in terms of planning and control is being distorted. When such a case revealed by researchers immediately after the management accounting profession in Europe and America caused great shock, whether practitioners or academics are beginning to traditional management accounting systems to reflect in accordance with the existing technology and environmental factors, combined with the actual situation of enterprises for innovation, which led to management education and theory will juice the new development. (B) the theory of community development from the early 80s from the 20th century, management accounting theory development as the biggest driving force is the principal-agent theory of economics. Agent and principal relationship and responsibilities between the content of the two sides in the prior agreed in the contract of employment. The original model is only concerned about the risk averse agent and inert under the conditions of equilibrium between the agent and principal pay plan, electricity is the principal risk in the choice between incentives and the constraints of balance. Obviously this is only one aspect of corporate behavior, then gradually extend this theory to study the process and methods of management accounting to play a role within the company need and how to play on. From this sense, the principal-agent theory provides us with enterprise-wide understanding of the basic theoretical framework of management accounting. Later empirical studies have proved that the theory and the business part of the actual behavior (such as: corporate long-term investment choice, short-term orientation, pay contracts signed, etc.) consistent. (C) the development of practitioners should be said, the aforementioned leap in theory of management accounting, management accounting practices are based on the first science and technology enterprises have emerged in the changes (though not universal). Management accounting practice change and development, largely by the organizational form of the drive, and decided to form of business organization in which the main factor is the company's economic environment. 80 years after the beginning of the 20th century, the companies, the biggest change in European and American markets is reflected in: (1) competition: companies face growing global market, we must continue to improve technology and updating of products, but also to focus attention market customers. Organizational structure of the corresponding changes will also occur for a long time, requires a certain degree of flexibility to deal with from the context of globalization,[link widoczny dla zalogowanych], conflict, and the expansion of domestic sales and meet customer needs in a timely feedback. Changes in the types of companies are prominent in their own personal image. As the market manager, the Government has lost no time to introduce restrictive measures, making the business competitive environment are more constrained, so that competition becomes increasingly fierce. (2) business technology changes in a number of industry leading companies, in order to solve the mechanism of the old problems, motivate staff enthusiasm for work, there has been real-time system (JIT), Total Quality Management (TOY), flexibility in the operating system (FWS),[link widoczny dla zalogowanych], etc. innovation mechanism. The use of these mechanisms within the enterprise managers to make a more profound understanding of the operation of enterprises in the business for a variety of information. Field of the projection, the vast number of business people concerned about the impression of the enterprise. In the modern market economy, the company's financial image is the main content of the corporate image. Finance Image mainly includes three aspects: First, consciously maintain good financial position and substantial operating results; the second is conscious and timely payment obligation; third is active in financial public relations activities. The image illustrates the financial advantages and disadvantages of enterprise development is based on the merits of the external environment, especially in the financial markets that the business use of the strength of financing and investment capacity. Sound financial business image, product image and good law-abiding image of consciously together constitute the corporate image, corporate reputation is an important component of an enterprise's intangible assets can not be underestimated. Financial management is the correct scientific basis for decision-making, decision-making right or not, directly determines the survival of enterprises. The right decisions can make a business prosperous, flourishing; wrong decision allows enterprises to wilt Mi decline,[link widoczny dla zalogowanych], or even an instant. If there is no strong financial management of each enterprise, there is no real and reliable enterprise data collection and statistics, a region or a country's macroeconomic policy in the view, you can not create a real basis of reliable data, it can not make the right of View or macro policy, and that the region of the country, the companies are all harmful to one's interest. Modern Enterprise Education MODERNENTERPRISEEDUCATION127 mouth
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