南岳油泵油嘴有限公司是一家中外合资企业,成立于1993年12月,中方为衡阳汽车配件厂,外方为美国亚洲战略投资公司。公司规模为国家大二型企业,是全国油泵行业的骨干厂家,现有职工1800余人,生产柴油汽车的高压喷油泵总成及三对精密偶件等产品,主要为“解放”、“东风”、“重汽”三大汽车集团配套,产品市场占有率为全国车用柴油机喷油泵总成产量的三分之一。企业合资后,转换了体制,传统的财务管理已不能适应现代企业制度中科学管理的要求,不能适应市场经济的需要。为了扭转这一状况,公司把内部财务制度建设作为“转机制,抓管理,练内功,增效益”的一项重要内容来抓,并根据财政部《关于工交企业制定内部财务管理办法的指导意见》(以下简称“指导意见”),初步制定出一套适合本公司生产经营特点的,以资金管理、成本管理为主的内部财务管理办法和操作标准,规范了公司内部各部门的财务行为,促进了企业的发展。财务管理是企业一切管理活动的基础,也是企业管理的中心环节,要制定好内部财务管理办法(以下简称“办法”),抓好组织领导,责任落实到人是一个重要前 Nanyue Oil Pump Co., Ltd. is a Sino-foreign joint venture established in December 1993. The Chinese company is Hengyang Auto Parts Factory and the foreign party is the United States Asia Strategic Investment Company. The scale of the company is a national second-tier enterprise, and it is the backbone manufacturer of the oil pump industry in the country. It has more than 1,800 employees, produces high-pressure fuel injection pump assemblies for diesel vehicles, and three pairs of precision-coupled products, mainly for “liberation” and “Dongfeng” and “Heavy-Duty Truck” are the three major automobile companies’ supporting companies. The market share of the products is one-third of the total output of the fuel injection pump assembly for vehicle diesel engines in China. After the joint venture of the enterprise, the system was changed and the traditional financial management could not meet the requirements of scientific management in the modern enterprise system, and could not meet the needs of the market economy. In order to reverse this situation, the company regards the construction of the internal financial system as an important part of the “transformation mechanism, grasping management, training internal strength, and increasing profitability,” and in accordance with the Ministry of Finance’s “Determining the Internal Financial Management Measures for Industrial and Commercial Enterprises”. “Guiding Opinions” (hereinafter referred to as “Guiding Opinions”) preliminarily draw up a set of internal financial management methods and operating standards that are suitable for the characteristics of the company’s production and operation, focusing on fund management and cost management, and standardizing internal departments of the company. The financial behavior has promoted the development of the company. Financial management is the basis of all corporate management activities, and is also a central part of corporate management. It is necessary to formulate a good internal financial management approach (hereinafter referred to as “approach”), to grasp organizational leadership, and to implement human responsibility is an important