江苏国有企业加快构建世界一流财务管理体系的问题及策略
Research on the Problems and Strategies of Jiangsu State-Owned Enterprises to Accelerate the Construction of World-Class Financial Management System

“两争一前列”背景下江苏国有企业对标中央企业，加快构建世界一流财务管理体系势在必行。本文首先阐述了江苏国有企业加快构建世界一流财务管理体系的重要意义；其次分析了江苏国有企业财务管理体系建设存在的主要问题：一是财务管理理念和方式相对落后，二是财务管理制度效用低下，三是财务治理结构不健全，四是财务人员综合素质不高，五是财务管理监督力度不足；最后提出了江苏国有企业加快构建世界一流财务管理体系的策略，包括：提高信息化建设水平、改革与创新财务管理制度、完善全面预算管理、加强财务人才队伍建设、强化企业财务监督管理。
Under the background of “two striving and one forefront”, Jiangsu state-owned enterprises are benchmarking central enterprises, and it is imperative to speed up the construction of world-class financial management system. This paper first expounds the importance of Jiangsu state-owned enterprises to accelerate the construction of world-class financial management system. Secondly, it analyzes the main problems existing in the construction of the financial management system of Jiangsu state-owned enterprises: first, the concept and mode of financial management are relatively backward; second, the effectiveness of the financial management system is low; third, the financial management structure is not perfect; fourth, the comprehensive quality of financial personnel is not high; fifth, the financial management supervision is insufficient. Finally, it puts forward some strategies for Jiangsu state-owned enterprises to accelerate the construction of world- class financial management system, including improving the level of information construction, reforming and innovating the financial management system, improving the overall budget management, strengthening the construction of financial talents, and reinforcing the financial supervision of enterprises.