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财务管理部门是企业管理的基础,是企业的后勤保障,它对业务工作发挥着监督和促进作用。业务部门是企业业务发展的直接推动部门,是财务管理工作存在的前提,没有业务工作,财务管理就失去了存在的基础。两者相互依赖和相互制约,对企业具有重要性、全局性的作用。但在实际工作中,由于在财务预算、信贷管理、进货控制、存货监控、销售管理、经费开支、市场研发、会计核算和财务管理等方面两者意见不一致,由此产生了财务部门抱怨企业领导过分强调业务的重要性而忽视财务问题,业务部门埋怨财务部门有权对其财务收支进行监督和管理。两个部门之间相互误解、摩擦甚至冲突,给企业生产经营产生不良影响。因此,必须妥善处理两者关系,进行有效的沟通与协调,从而使企业财务管理和市场业务形成良性循环。财务与业务之间的关系涉及面广、内容多,这里仅以短期投资项目为例,说明财务如何与业务更好地配合,进行事前参与,事中监督和事后反馈。
The financial management department is the foundation of enterprise management and the logistic support of enterprises. It plays a supervisory and facilitating role in business operations. The business department is the direct promotion department of the business development of an enterprise, which is the premise of the financial management work. Without the business work, the financial management loses its existing foundation. The interdependence and mutual restraint between the two have an important and overall effect on the enterprise. However, in actual work, due to the inconsistencies between the two in terms of financial budget, credit management, purchase control, inventory control, sales management, financial expenses, market research and development, accounting and financial management, the financial department complained that corporate leaders Overemphasize the importance of business and ignore the financial problems, the business unit complained that the financial department has the right to supervise and manage their financial revenues and expenditures. Mutual misunderstanding between the two departments, friction or even conflict, to the production and operation of enterprises have a negative impact. Therefore, it is necessary to properly handle the relationship between the two and conduct effective communication and coordination so that the financial management and market operations of the enterprise form a virtuous circle. The relationship between finance and business involves a wide range of content, here only to short-term investment projects, for example, shows how finance and business work better with the pre-participation, supervision and post-event feedback.