市场经济是法治经济。法治在企业内部管理上的体现落实,主要依赖严格的财务管理。它是企业管理的中心。在现代企业,财务管理是靠会计人员来实施的。从这个角度说,一个企业能不能合法,守法经营,除了领导者的因素外,财务人员的作为至关重要。因此建设完善的对财务会计人员的考核激励机制十分必要。 Market economy is the rule of law economy. The implementation of the rule of law in the internal management of enterprises mainly relies on strict financial management. It is the center of business management. In modern enterprises, financial management is implemented by accountants. From this perspective, a business can not be lawful, law-abiding operators, in addition to the leadership factor, the financial officers as the most important. Therefore, a well-established examination and incentive mechanism for financial and accounting personnel is necessary.