Abstract: Today, the competition between telecom enterprises has become white-hot and the real contest has changed from product price to the enterprises own strength and internal management capability. This paper studies the actuality of internal financial management of our domestic telecom enterprises, showing the important problems of management that greatly embarrass them, and then suggests some improving measures and implementing methods.

Key words: telecomenterprise, internalfinancialmanagement, budgetcontrol, costaccounting, investmentplan, programdecision