近年来,由于诸多因素,企业亏损不断增加。经调查发现,企业亏损大量的不是经营问题,而是财务管理问题。主要表现在:一是企业制度不完善,疏于管理,失于监督,跑冒滴漏严重。二是筹资无计划,造成资金成本加大。三是闲置资产多,形成企业资产虚耗。四是资金利用率低、效果差。因此,笔者认为必须加强财务管理,促进扭亏增盈。一、提高素质,驾驭管理。企业财会人员的素质,关系到企业财务管理水平、层次的高低,关系到企业效益的好坏。特别是社会主义市场经济条件下,在企业扭亏增盈工作中,对财会人员提高素质提出了更高要求,也是一次严峻的考验。首先,财会人员要树立正确的人生观、价值观和世界观。要善学习、懂经营、会管理,更多地掌握一些社会经济知识,管理知识,特别是市场、金融、法制等方面的知识。二是认真落实专业技术人员继续教育的规定。实施继续教育是对财会人员的知识结构和业务技能进行必要的补充、更新和拓展。三是积极参加财政及主管部门举办的财会业务知识培训,养成自学习惯,靠主观努力提高自身素质。四是对所属企业的财务管理实行承包或联系点制度,定期或不定期帮助指导财会管理工作。也可实行挂职财务总监,以利提高财务管理水平。二、科学筹资,降低成本。企业所需资金可以从不同来源、不同方式筹集。但不同的资金来源渠道其使用的时间、条件和筹资成本各不相同,从而给企业带来的风险也不一样。合理选择资金筹集方式和筹资组合,可以形成最佳的资本结构。一是积极创造条件。将部分银行贷款或其它单位的债权 In recent years, due to many factors, corporate losses continue to increase. The survey found that a large number of business losses is not a business problem, but financial management issues. Mainly in: First, the enterprise system is imperfect, neglect management, lack of supervision, run by dribbling serious. The second is to raise funds without plans, resulting in increased funding costs. Third, idle assets, the formation of corporate assets depletion. Fourth, low utilization of funds, poor results. Therefore, I believe that we must strengthen financial management and promote deficit and increase profits. First, improve quality, control management. The quality of corporate finance and accounting staff, related to the level of corporate financial management, the level of the level of concern about the effectiveness of the enterprise. In particular, under the conditions of a socialist market economy, it is also a severe test for higher requirements on the quality of financial professionals to turn losses into profits. First of all, finance and accounting personnel should establish a correct outlook on life, values ​​and world outlook. We should learn well, know how to operate and manage. We should have more knowledge of socio-economic knowledge and management knowledge, especially in markets, finance and the legal system. Second, conscientiously implement the provisions of continuing education of professional and technical personnel. The implementation of continuing education is the necessary complement, update and expansion of the knowledge structure and business skills of accounting personnel. Thirdly, it took an active part in the training of accounting and business knowledge held by the finance department and the competent department to develop self-study habits and rely on subjective efforts to improve their own quality. Fourth, the affiliated enterprises' financial management contract or point of contact system, on a regular basis or from time to time to help guide the accounting management. Can also be served as financial director, to facilitate the improvement of financial management. Second, scientific funding to reduce costs. The funds needed by enterprises can be raised from different sources and in different ways. However, different sources of funding use different time, conditions and funding costs, which will bring different risks to the enterprise. A reasonable choice of fund-raising methods and fundraising portfolio can form the best capital structure. First, actively create conditions. Will be part of the bank loans or other units of claims