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基于财务风险视域下国有企业财务管理模式转型创新
作者姓名:田迪
作者单位:秀山工业发展投资有限公司
基金项目:企业单位财务管理风险及审计对策分析(JJYJ7774),负责人:杨承彬,主要成员:田迪、李灵利。
摘    要:我国经济稳步进入高质量发展时期,国有企业正以新的积极姿态加入国家经济新常态建设中来。但由于近两年的国内外经济、政治形势逐步进入后疫情发展时代,同时国际逆全球化发展态势抬头,再次加剧了千行百业的行业竞争激烈程度,国有企业亦不例外,加之混改和供给侧结构性改革等令国有企业生存发展面临诸多挑战。所以,国有企业自身需顺势而为、应势而动,加速管理模式转型创新,尤其是基于风险视域下的财务管理模式转型,是解决当下财务管理协同发展的根本意义。本文从财务风险视域出发,对国有企业财务管理模式发展方向、现存弊端和应对举措进行相关阐述,以助力国有企业改革的纵深推进与高质量发展战略的落成。

关 键 词:国有企业  财务风险  财务管理  管理会计  模式转型

Research on Transformation and Innovation of State-owned Enterprise Financial Management Model Based on the Perspective of Financial Risk
Authors:TIAN Di
Institution:(Xiushan Industrial Development Investment Co.,Ltd.Chongqing 409900)
Abstract:China’s economy has steadily entered a period of high-quality development,and state-owned enterprises are joining the construction of the new normal of the national economy with a new and positive attitude.However,due to the economic and political situation in China and abroad gradually entering the post-epidemic era in the past two years,and the rise of the international anti-globalization development trend,it has once again intensified the fierce competition in all industries,and the state-owned enterprises are no exception.Coupled with mixed reform and supply-side structural reform and so on,the survival and development of state-owned enterprises are indeed faced with many challenges.Therefore,the state-owned enterprises themselves need to comply with the trend,to speed up the transformation and innovation of the management mode,especially the transformation of the financial management mode from the risk perspective,which is the fundamental principle to solve the current coordinated development of financial management.From the perspective of financial risk,this research expounds the development direction,existing disadvantages and countermeasures of the financial management mode of state-owned enterprises,in order to promote the deepening of the reform of state-owned enterprises and the completion of the strategy of high-quality development.
Keywords:state-owned enterprise  financial risk  financial management  management accounting  model transformation
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