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1、Cost control and financial controlBy cost control and financial control goal by the cost control and the financial control goal financial control is the business management important constituent, seeps to inenterprises each domain, each link. The financial control directlyrelates the enterprise the
2、survival and the development, said from some kind of significance, the financial control is an enterprise sustainable development key. However, some enterprises financial control. These enterprises financial control have two erroneous zones: One, the financial control simplification, the financial c
3、ontrol is only the financial departments matter as if, neglects its whole management function; Two is the financial department completely takes orders from to Boss Neglect financial control own regularity and relative independence. Presently on enterprise question and so on in financial control inve
4、stment management, fund management, financial surveillance management, appropriation of profit management makes the discussion. First, modern enterprise system and financial control The financial control is the social productive forces development result, probably in 15-16 century, area the Mediterr
5、anean Sea coast city trade obtained the rapid development, the initial period joint stock system companys appearance request financial control was born as enterprises one kind of organization form. But this time financial control also merely is only in a business management appendage, but also does
6、not have own independent function, also lacks the financial control theory and the experience; therefore, this only can be the financial control shade bud time. To 19th century50s after, enters along with the west industrial revolution completes the time, with gradually improves along with the joint
7、 stock system companys unceasing expansion, how in order to adapt collects the capital, the outstanding share, how assigns the profit the need, only then has had the specialized financial control. Our country business management and manages finances the development should say was passes through the
8、tortuous path, has paid the suitable price. In the planned economy time, our country business management and the financial control are not take pursues the enterprise benefits the goal, the income assignment is under the distribution according to work slogan egalitarianism. After reform and open pol
9、icy, specially in 1993, the Central Party Committee 14 sessions of three CCP plenary conferences explicitly proposed the state-owned enterprises reform direction is “Establishment modern enterprise system and implementation science business management (financial control) The financial control is onl
10、y then taken. At present, the state-owned enterprise is speeding up the enterprise to change the system the work. The sole state-owned enterprise is facing the investment main body multiplication joint stock system mixed type economic form development, the operator and the enterprise staff holds the
11、 stock to cause the state-owned enterprise and the general staffs truly becomes common fate group. After the state-owned enterprise transforms the management mechanism, will become the genuine market competition main body and the legal person governs the entity. The state-owned enterprise establishe
12、d the modern enterprise system and the state-owned enterprise changes the system to the financial control seta more urgent higher request. Second, when good gives advice, invests the good enterprise the policy-making pass the decision-making is in the business management a most important work. The d
13、ecision-making has the cost; this point is easily neglected by the person. For example a correct decision-making gains 1million Yuan for the enterprise, if has lost the opportunity, has not made the prompt decision-making, this policy-making cost is 1 million Yuan; If has made a wrong decision-makin
14、g, not only has not gained to1 million Yuan, instead lost money 1 million Yuan, then, this wrong policy-making cost is 2 million Yuan. Therefore, the decision-making also must speak the cost control. The investment decision-making is in enterprise all decisions-makings most essential, the most impor
15、tant decision-making, because we often said: The investment decision-making fault is the enterprise biggest fault, an important investment decision-making fault often can cause an enterprise to fall into the difficult position, even goes bankrupt. Therefore, a financial control extremely important f
16、unction for the enterprise when good gives advice the good investment decision-making pass. The investment is refers to the delivery financial resource to the certain object, expected will gain the income in the future the economic activities. The investment has very many types: From the investment recycling time division, has the long-term investment and the short term investment; Looked from the investment direction that, has to in investment and the foreign investment; T
