The present situation of enterprise financial management

China's enterprise financial management system is gradually established with the establishment of market economy system and the transformation of enterprise management mechanism, and it also has specific manifestations.

First, in the aspect of cost control, manufacturing cost method is used for accounting, and a cost control system combining manufacturing cost method with target responsibility system is gradually established.

Secondly, in the aspect of financial analysis, a standardized financial statement system in line with international practices was established, and a financial analysis system in line with China's national conditions was initially formed.

Third, in terms of capital management system, gradually establish and improve the capital system, and implement the principles of capital preservation and appreciation and capital preservation. At the same time, the traditional special fund system of earmarking and special account storage will be abolished, and enterprise funds will be used and managed by enterprises as a whole.

Fourth, in terms of fund-raising, a fund-raising mechanism adapted to the market economic system and the current financial market has been established according to law, and various fund-raising methods including issuing stocks, bonds and other securities have been adopted, thus expanding the sources of funds for enterprises.