论文部分内容阅读
(一)西方经济的发展,固然与先进的生产技术分不开,然而非常重视企业财务管理也是一个不可忽视的因素。在现代企业管理中,没有财务人员参加的企业决策几平是不可想象的。但我国长期以来,财务只是作为会计专业的一门课程依附于会计学科,而没有从会计学科中独立出来。企业的财务机构多是以会计为中心,财务工作总是由会计人员兼管,财务不大受重视。究其原因,主要有:第一,这种状况,是由我国现行管理体制决定的。企业的财务与会计合二为一,不管职能部门所
(1) Although the development of the western economy is inseparable from the advanced production technology, attaching great importance to the financial management of enterprises is also a factor that can not be ignored. In modern business management, the number of business decisions without financial personnel to participate in is unimaginable. However, for a long time in our country, finance was only attached to the accounting discipline as a course in the accounting profession, but not from the accounting discipline. Most of the financial institutions of the business as the center of accounting, financial work is always by the accounting staff, finance is not valued. The reason, mainly: First, this situation is determined by the current management system in our country. Corporate finance and accounting combined, regardless of functional departments