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企业价值的驱动因素一方面是经营性的,另一方面是财务性的,财务在企业的经营运作中起着至关重要的作用。目前财务在企业中存在着定位不清的问题,本文从财务究竟在企业中所处的地位及其所起的作用,和影响财务定位的因素等几方面论述了财务在企业中所存在的问题,进而明确财务在企业中定位的意义,然后我们按财务在企业中的成长将其定位为五个阶段的财务,最后按财务在企业中所处层次的高低将财务定位于会计核算,财务管理与会计核算的结合,企业的核心三个层次。
The driving force of enterprise value is on the one hand the business, on the other hand is financial, finance plays a crucial role in the operation and management of the enterprise. At present, finance has the problem of unclear positioning in the enterprise. This article discusses the problems of finance in the enterprise from the aspects of the financial position and its role in the enterprise and the factors that affect the financial orientation. , And then clarify the significance of financial positioning in the enterprise, and then we will be in accordance with the growth of finance in the enterprise will be positioned as five stages of finance, and finally according to the level of finance in the enterprise level will be located in the financial accounting, financial management With the combination of accounting, the three core business levels.