企业财务管理机构独立问题的思考

在市场经济条件下,企业财务管理是一项开放性、动态性、综合性的管理活动,在整个企业经营管理工作中具有举足轻重的地位,因此,财务机构的科学设置对财务管理职能的发挥,具有十分重要的意义。文章在比较财务与会计区别的前提下,分析财务管理机构独立设置的必要性与可行性,在此基础上论述了企业财务机构独立设置的主要原则和运行机制。

Thoughts on independent of enterprise financial management organization

In a market economy,enterprise financial management is an open,dynamic,integrated management of activities,and it is in a pivotal position in the management of the whole enterprise.Therefore,it is very important for financial management functions to set up financial management organization scientifically.In this paper,the difference between finance and accounting was compared,and the necessity and feasibility of the enterprise financial management organization setting up independently was analysed,the key p...