《广西会计》1996年第10期刊登了摘自（会计研究）“965”论企业管理的财务导向模式的《新论简介》。据介绍此种模式盛行于本世纪80年代后期的西方。现摘录其中第一段“企业财务管理部门独立设置。它与企业其他部门的关系不再是平行关系，而是领导与被领导的关系。……财务管理 Guangxi Accountant published in 1996 the 10th edition of “Introduction to the New Theory” (Accounting Research) “965” on the financial orientation model of enterprise management. According to reports, this model prevailed in the West in the late 1980s. The first paragraph of the excerpt is “The independent establishment of the enterprise financial management department. Its relationship with other departments of the enterprise is no longer a parallel relationship, but the relationship between leadership and leadership.... Financial management