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Financial control is talked newly (1)
From;    Author:Stand originally
Financial control is talked newly (1)

[Summary] the article from " financial management (FINANCLAL MANAGEMENT) " and rather than " company conduct financial transactions (CORPORATE FINANCE) " angle sets out, according to the demand that builds contemporary company system and processing structure, analysed the view of the redefine of financial pilot main body, target, object and means, emphasize studying financial control must devote oneself to the confluence between framework of system of particular executive kind and them. Put forward finance affairs to control authority to be opposite finally the influence of company value.

According to tradition and active explanation, financial control is to point to financial personnel (branch) wait to move to capital through target of financial laws and regulations, financial institution, financial norm, financial plan (or daily and financial activity, cash is on the move) undertake directive, organization supervises and urge with the tie, ensure finance affairs plans (target) the administrative activity of implementation. This is the important segment of financial management or basic function, forecast with finance affairs, the system that financial and decision-making, financial analysis and evaluation make financial management together or all function. Involve every company in thing of the main measure that financial management regards value as appreciation, financial standing live strength lifeblood, financial technology times those who get attention of social all circles and every industry today, need us these professional fall in the concept of ceaseless innovation, examine the square respect aspect of financial management afresh, especially financial pilot function reachs his the position in system of whole financial management.

One, financial pilot concept needs redefine

Need to undertake redefine to financial control, because the theory of financial management, environment and people are right,be the anticipation of financial management produced change. Compare with traditional system photograph above all, financial management already free is self-existent at finance administration, just like become independent with legal person identity in the enterprise after politics look forward to is apart at the government same, change character, the microcosmic sex of financial management is its major attribute. Discuss financial control to must be below the guidance that entrusts acting theory, base oneself upon at " property right clarity, authority duty departure of clear, politics look forward to, management is scientific " the requirement of structure of contemporary company system and legal person processing. Specific include the following fields:

1, main body of pilot of company finance affairs is company board of directors above all.
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