随着中国改革开放政策的进一步深化,中国经济在加入WTO后逐步不断的深刻变革,现代企业制度的不断发展和完善,加强现代企业管理,尤其是加强在企业管理中处于中心地位的财务管理,以提高企业的竞争力和确保企业资产的保值、增值,确保企业经济效益最大 With the further deepening of China’s reform and opening up policy, China’s economy has undergone continuous and profound changes after China’s entry into the WTO. The continuous development and improvement of the modern enterprise system and the strengthening of modern enterprise management, in particular the strengthening of the central financial management in enterprise management, In order to improve the competitiveness of enterprises and ensure the preservation of corporate assets, value-added to ensure that the most economic efficiency of enterprises