企業成功的根本保證

    “財務要懂經營，員工要懂財務”的意恩是說財務人員要學習一些經營知識

，而員工要掌握一點財務本領
，隻有這樣
，才有資格和能力參與到企業決策中來！而財務人員和員工參與決策是企業成功的根本保證。

    財務要懂經營

    現(xian)代(dai)企(qi)業(ye)管(guan)理(li)以(yi)為(wei)，作(zuo)為(wei)企(qi)業(ye)財(cai)務(wu)人(ren)員(yuan)記(ji)帳(zhang)和(he)平(ping)帳(zhang)隻(zhi)能(neng)算(suan)基(ji)本(ben)功(gong)，更(geng)重(zhong)要(yao)的(de)是(shi)能(neng)通(tong)過(guo)財(cai)務(wu)專(zhuan)業(ye)，幫(bang)助(zhu)業(ye)務(wu)人(ren)員(yuan)做(zuo)分(fen)析(xi)，從(cong)而(er)提(ti)高(gao)管(guan)理(li)人(ren)員(yuan)的(de)決(jue)策(ce)水(shui)平(ping)，隻(zhi)有(you)這(zhe)樣(yang)，財(cai)務(wu)才(cai)能(neng)真(zhen)正(zheng)為(wei)整(zheng)體創造價值。因此，財務人員不能隻懂財務，更要懂經營。

    tanpanzhuoshang，gouwushiguang，meigerendouzaijiaojinnaozhiditanxunduifangdedijia。maijiazongxiangzhidaomaijiazuidijia，ermaijiayepinmingxiangzhidaomaijiadezuigaochengshoujia。qishi
，zhiyaoyongyouliangxianghexinnengli，jiduichanpinhejingyingliuchenghenshuxi
，tongshiyongyouzhenmideshujufenxinengliderenjiunengtanxundaoduifangdedijia，dangranliangzhequeyibuke。

    tongshijubeichanpinjingyingzhishiheshujufenxinenglideren
，nenggouzuochugengjiazhunquedepanduan。zheliangxiangnenglibujinshihetanpanhuogouwu，yezaihenduobutonglingyubeichongfenyunyong
，birudingjia。bulejiechanpinjishuzhishi，bushuxixingyejingzhengqingkuang
，buzhidaozuzhiyunyingliucheng
，shiwufaduichanpinjinxingzhunquedingjiade。jishipaipainaodaidingchuyigejiage，yekenenghuiyinweitaigaoersangshishichangfene，huoyinweitaidierhuimieqiyedeyinglikongjian。tongshi
，jishijubeilexiangguandejingyingzhishi，ruguomeiyouzhenmideshujufenxinengli，huozheshuo“不會算帳”，那麼也將無法製定合理且具有競爭力的價格。

    zhezhengshicaiwurenyuanyaodongdejingyingdeyuanyin。yinweicaiwurenyuandongdejingyinghou
，jiunengdexinyingshoudizuochugengjiazhunquedepanduan
，budanweichanpindingjia，erqieyongyouzhenmideshujufenxinengli，bingqiejiunengtanxundaoduifangdedijia
，weiqiyejuecebaguan、算帳。

    員工要懂財務

    決策要先算帳，算帳要有財務知識！在中國企業
，員工最缺乏是財務敏銳度

，因此，總感覺到企業現金流、利li潤run及ji財cai務wu表biao現xian是shi遙yao不bu可ke及ji的de東dong西xi，是shi個ge人ren所suo無wu法fa影ying響xiang的de。事shi實shi上shang，員yuan工gong的de每mei個ge決jue定ding和he行xing為wei都dou或huo多duo或huo少shao地di影ying響xiang著zhe企qi業ye的de收shou入ru或huo支zhi出chu，恰qia當dang的de決jue定ding和he行xing為wei將jiang貢gong獻xian於yu整zheng體ti利li潤run表biao現xian。

    qiyeyaonulitishengyuangongduicaiwudemingandu，lejiejibendecaiwuzhishi，shitamenxuehuiruhezuochuzhengquedeshangyejuece
，rangtamenrenshidaozishengongzuoshizenyangyingxiangqiyezhengticaiwubiaoxiande。congerdongdegongsiruheweigudongchuangzaojiazhi，yezhidaoruhetiaozhenggerenxingdongyigongxianyuqiyecaiwubiaoxian。

    ertongchangqingkuangxia
，yuangongzaimouxianggongsijuecechutaizhiqianshihaobuzhiqingde，shenzhidaduoshuzhongjicengguanlirenyuanyetongtongbeimengzaiguli。ranertamenquebeiyaoqiuzaizhexiangjuecegongbuhoudediyishijian，kaishichedigaoxiaodizhixing
，bixuquanliyifubazhegeyouzuigaoguanlicengmiaohuidezhishanglantuzaizuiduanshijianneizhuanhuaweixianshi。zhejiushichuantonggainianlide“決策”和“執行”的角色分工。

    可想而知，在這種傳統框架裏，隨之而來的必將是嚴重的“執行”wenti。juecesuijingcai，ranerquewangwangzhixingbudaowei。yexuzaizhuijiuzhixingdewentizhiqian，xiantingtingyuangonghezhongjicengzhuguandeganshou，zheyangcaihuiduitupochuantongguannianheqieshijiejuezhixingwentigengyoubangzhu。

    qishi，youxieyuangongbulijiejuecedehanyi

，buzhidaozijigaizuoxieshenme
，gengtanbushangshibushinulidiquzuole。youxiebumenrenweiyuqishoumangjiaoluandiqugenzhegaocengjuecexiazhuanyou，haiburuananfenfendixianwanchengzijibumendemubiao。youxiezhuguankaishimaiyuan，renweizhexiangjuecehezijidebenzhigongzuogenbenbuxianggan，shenzhixiangbeili。

     為wei股gu東dong創chuang造zao價jia值zhi是shi很hen多duo公gong司si努nu力li的de目mu標biao，於yu是shi希xi望wang所suo有you員yuan工gong
，至zhi少shao是shi所suo有you管guan理li人ren員yuan都dou能neng說shuo同tong一yi種zhong語yu言yan，一yi種zhong能neng體ti現xian財cai務wu和he經jing營ying敏min銳rui度du的de語yu言yan
，從cong而er參can與yu到dao決jue策ce中zhong來lai，而er不bu能neng再zai僅jin僅jin依yi靠kao一yi小xiao部bu分fen高gao層ceng管guan理li人ren員yuan或huo財cai務wu專zhuan家jia來lai製zhi定ding所suo謂wei的de決jue策ce。這zhe裏li有you兩liang個ge步bu驟zhou：第一步
，讓所有的管理人員和員工都學會運用一種共同的語言，也就是掌握財務和經營的共同理念和知識
；第二步

，運用所掌握的共同語言來積極影響和理解決策，從而為股東創造價值。

    事shi實shi證zheng明ming，如ru果guo員yuan工gong能neng參can與yu到dao決jue策ce製zhi定ding中zhong來lai，他ta們men就jiu能neng更geng加jia深shen入ru地di理li解jie決jue策ce的de內nei涵han，明ming白bai決jue策ce的de重zhong要yao性xing

，知zhi道dao自zi己ji應ying在zai哪na些xie方fang麵mian為wei實shi現xian該gai決jue策ce
，貢gong獻xian自zi己ji的de力li量liang。然ran而er
，在zai參can與yu決jue策ce之zhi前qian，員yuan工gong必bi須xu具ju備bei足zu夠gou的de判pan斷duan和he審shen視shi能neng力li，了le解jie公gong司si的de整zheng體ti經jing營ying麵mian貌mao
，能neng夠gou分fen析xi和he使shi用yong財cai務wu報bao表biao和he數shu據ju等deng決jue策ce依yi據ju。這zhe樣yang，才cai能neng創chuang造zao一yi個ge全quan新xin的de公gong司si文wen化hua，每mei位wei員yuan工gong都dou能neng清qing晰xi地di看kan到dao自zi己ji對dui整zheng體ti組zu織zhi的de價jia值zhi貢gong獻xian

，所suo有you成cheng員yuan目mu標biao一yi致zhi，共gong同tong努nu力li，才cai能neng獲huo取qu成cheng功gong。