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企业管理的核心是财务管理;财务管理的核心是资金管理;资金管理的核心是预算管理。在这一点上,已经形成了普遍的共识。朱镕基总理认为,要真正让国有大中型企业步入良性循环,强化企业管理,逐步建立现代企业制度是必由之路。于是,如何真正搞好企业的财务管理,建立全新财务管理制度与运行机制,是搞好企业管理的关键。现在,许多地方都对企业的财务管理方式进行了有益的探索。其中,会议委派制是比较成功的模式之一。
The core of business management is financial management; the core of financial management is money management; and the core of fund management is budget management. At this point, there has been a general consensus. Premier Zhu Rongji believes that it is absolutely necessary for the state-owned large and medium-sized enterprises to truly embark on a virtuous circle, strengthen their management and establish a modern enterprise system step by step. So, how to really do a good job in the financial management of enterprises, the establishment of a new financial management system and operating mechanism, is the key to improving business management. Nowadays, many places have made useful exploration on the way of financial management of enterprises. Among them, the conference delegate system is one of the more successful models.