随着我国市场经济的不断深化,市场结构不断调整,企业面临着越来越大的挑战与机遇。企业外部市场竞争优势强化愈加艰难,而增强内部竞争优势成为企业迎接挑战和利用机遇的重要途径。但时代发展对现代会计人员与传统会计人员的职业变化提出了较高的要求,尤其体现在企业岗位设置、内部管理沟通等方面。鉴于此,本文基于财务管理者定位的必要性和重要性,主要着重于研究财务管理者应该具备什么样的基本素质,如何明确自身的岗位职责、强化财务管理者内部管理沟通。期望本文研究结论益于财务管理者对自身定位有明确的认识。 With the continuous deepening of China’s market economy and constant adjustment of market structure, enterprises are facing more and more challenges and opportunities. It is more and more difficult to strengthen competitive advantage in the external market of the enterprise, and enhancing the internal competitive advantage has become an important way for enterprises to meet the challenges and take advantage of the opportunities. However, the development of the times has put forward higher requirements on the professional changes of modern accounting personnel and traditional accounting personnel, especially in the aspects of corporate job setting and internal management and communication. In view of this, based on the necessity and importance of the financial manager’s orientation, this paper mainly studies the basic qualities that financial managers should have, how to clarify their job responsibilities and strengthen the internal management and communication of financial managers. Expectations The conclusion of this study benefited financial managers have a clear understanding of their own position.