【职称论文】我国加入WTO后财务管理面临的挑战与对策.doc

PAGE PAGE 1 我国加入WTO后财务管理面临的挑战与对策 王小惠 摘要: 加入WTO意味着我国更加全面的融入世界经济体系,市场的开放,环境的变迁给企业财务管理工作带来了挑战,同时也带来了机遇。我国财务管理界要革新观念和思路,以人为本,加强合作,根据企业自身的状况,在风险防范,投融资管理,税务筹划等方面进行全方位的财务管理活动和创新,整合企业的财务管理制度,重视财会人员教育,培养大批高素质财务管理人才,使企业在新的形势下立于不败之地并最终获得发展。 关键词： WTO 财务管理 财务风险 知识经济 The Challenge Financial Management Meets After China’s Entry into WTO and its Counter-measures Wang Xiaohui Huangshi Institute of Technology Abstract: China’s entry into WTO indicates that China will integrate into world economic system completely. The open-up of market and the change of environment brought challenge and opportunity to the financial management of enterprises. The financial management circle in China has to grasp the opportunity, meet the challenge, deepen the reform and quicken the development. We have to change our concept and idea, attach more importance to humanity, enhance cooperation. On the basis of the conditions of enterprises, we will carry out financial management activities and innovation in the prevention of risks, management of investment and financing as well as planning of taxes, etc., modify financial management rules and attach more importance to the education of accountants. The enterprises have to cultivate large quantities of high-quality financial management talents so as not to be defeated in the fierce competition under the new conditions. By the contrast, the enterprises will obtain sustained development. Key words: WTO, Financial management, Financial risks, Information economy 我国于2001年报11月成功加入了世界贸易组织WTO,WTO的加入将对我国社会经济的各个方面产生广泛和深远的影响。对我国企业来说，它既是机遇，亦是挑战。财务管理是企业管理的中心，在企业管理中占据重要的位置。我国企业为了能够适应WTO的变化，在日益激烈的市场竞争中取胜，有必要对财务管理进行调整变革。因此，研究和探讨WTO对我国财务管理所带来的挑战及发展对策，成为摆在我们面前的重要课题。 一、加入WTO对我国企业财务管理的挑战 （一）财务管理环境变迁及其对财务管理的挑战 对于财务管理环境的变迁，可以从宏观环境和微观环境两方面分析。从宏观看主要体现在；经济全