近年来,随着社会主义有计划商品经济的蓬勃发展,以及单一的计划经济转变为计划经济与市场调节相结合的体制,客观上要求物资企业的财务工作也要相应地转轨变型,即由核算监督型向管理服务型转变;由理财、守财型向生财、聚财型转变。为了适应财会工作的这种转变,财会部门应重视并开展内部与外部的公共关系,对外要动力,向内要合力,巧手作生意。即对内求得领导和各业务部门的支持与配合,对外求得财政、银行、税收、物价、工商等部门的理解和支持,发挥财会综合部门全面掌握企业经营情况和与有关部门建立固定联系网的优势,以便更好地参与企业经营决策,使财务工作从后台走向前台,成为企业管 In recent years, with the vigorous development of the planned socialist commodity economy and the transformation of a single planned economy into a system that combines planned economy with market regulation, objectively the financial work of material companies must also be transformed accordingly. Oversight-oriented management and service-oriented transformation; from wealth management and wealth management to financial and financial transformation. In order to adapt to this shift in accounting work, the finance and accounting department should pay attention to and carry out internal and external public relations, and should be motivated by external forces, work inwards, and be skillful in doing business. That is, it seeks support and cooperation from internal leaders and business units, and seeks understanding and support from the finance, banking, taxation, commodity prices, and industry and commerce departments. It also brings comprehensive departments of the accounting department into full control of business operations and establishes fixed contacts with relevant departments. The advantages of the network in order to better participate in business decision-making, so that the financial work from the background to the front desk, become a corporate management