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一、企业财务运行机制的本质特征 企业财务运行机制是指企业在从事理财活动过程中所要遵守的一系列原则、程序、规章、方法等规范标准按特定方式结合所形成的有机体。它是企业经营机制的重要组成部分,是企业经营机制系统中的一个子系统,它的形成将使企业理财活动连续有序进行得到保证。科学的财务运行机制是以企业经营机制的健全有效为前提的,同时,企业财务运行机制的有效运转将通过规范财务行为,明确权责分工,合理划分利益,强化自我约束等进一步巩固提高企业经营机制的规范性和有效性。
I. The essential characteristics of the financial operation mechanism of the enterprise The financial operation mechanism of an enterprise refers to the organism formed by a series of principles, procedures, rules, methods, and other standard standards that companies must adhere to in the course of engaging in financial management activities. It is an important part of the enterprise’s operating mechanism and a subsystem in the enterprise’s operating mechanism system. Its formation will ensure that corporate financial activities are guaranteed in a continuous and orderly manner. The scientific financial operation mechanism is premised on the sound and effective operation mechanism of the enterprise. At the same time, the effective operation of the financial operation mechanism of the enterprise will standardize the financial behavior, clearly define the division of powers and responsibilities, divide the interests reasonably, strengthen self-restraint, and further consolidate and improve the enterprise’s business operations. The normative and effective mechanism.