我国零售业在市场经济体制有效引导下,通过连锁经营取得了显人的成绩。随着外资的进入和国内零售企业的竞争实力不断增强,我国零售连锁业正迎来新一轮的竞争和发展机遇,在应对环境变化和挑战的过程中财务部门和财务管理者需要全面融入到了业务流程中,通过各种财务管理手段为企业创造价值。 Under the effective guidance of the market economy system, China’s retail industry has made remarkable achievements through the chain management. With the entry of foreign capital and the growing competitive strength of domestic retail enterprises, China’s retail chain industry is ushering in a new round of competition and development opportunities. Financial departments and financial managers need to be fully integrated into the response to environmental changes and challenges Business process, through a variety of financial management tools to create value for the enterprise.