黑龙江财会现代企业是产权清晰、权责明确、政企分开、管理科学的相对独立的法人实体和市场主体。随着我国现代企业制度的探索及实践的深入，现代企业的财务管理日益重要，成为企业经营管理的核心。由于计划经济体制的影响，我国现代企业财务管理基本上仍然属于以费用核算为主 The modern enterprise of Heilongjiang Finance and Accounting is a relatively independent legal entity and market entity with clear property rights, clear powers and responsibilities, separation of government from enterprise and management science. With the exploration of our country's modern enterprise system and the deepening of practice, the financial management of modern enterprises is increasingly important and becomes the core of the business management. Due to the impact of the planned economic system, the financial management of modern enterprises in our country basically still belongs to the cost accounting