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在企业进行财务管理的时候,财务人员具备良好的独立性是保障财务管理工作能够有效开展的基础,随着现阶段企业对于财务管理工作的重视程度不断提升,企业所有者在发现财务管理对于企业发展的重要性之后,开始重视将企业的经营者和财务管理者进行区分,财务管理人员不在受到经营者的控制而是直接的服务于企业的所有者。然而现如今在财务人员与企业经营者还未形成对等的关系,因此如何保证财务人员的独立性成为现阶段财务管理中重视程度较高的一个问题。下面笔者就对如何保障财务人员在财务管理过程中的独立性进行论述。
Financial management in the enterprise when the financial staff with good independence is to protect the work of financial management can effectively carry out the foundation, with the current level of emphasis on financial management of enterprises continue to improve, business owners found that financial management for the business After the importance of development, attention has been paid to differentiating the managers of the enterprises from those of the financial managers. The financial managers are not directly under the control of the managers but directly serve the owners of the enterprises. However, nowadays, no equal relationship between financial officers and business operators has been formed. Therefore, how to ensure the independence of financial officers has become a problem that has been paid more attention to in the current financial management. The following author on how to protect the financial officers in the financial management process of independence.