随着商品经济发展,经济体制改革深化,特别是经营方式和经营体制的一些新形态,如承包、租赁、股份制等形态的出现,势必带来企业财务管理工作的巨大改变。在这种新形势下,无论是宏观还是微观财务管理都将面临一些新课题:一是企业筹资渠道多样化,二是投资职能转变,三是经济联合横向化,四是企业形式多样化,财务关系复杂化,即合资独资民营企业增强,五是企业经营责任制和 With the development of commodity economy, the deepening of economic system reforms, especially the new forms of operating methods and operating systems, such as the appearance of contracts, leases, and joint-stock systems, will inevitably bring about tremendous changes in the financial management of enterprises. Under this new situation, both macro and micro financial management will face some new issues: First, diversification of corporate financing channels, second, changes in investment functions, third, horizontal economic integration, and fourth, diversification of corporate forms, finance The relationship is complicated, that is, the sole proprietorship of joint-venture private enterprises is enhanced, and the fifth is the responsibility system of business operations and