1·市场经济体制不健全,市场经济规则正处在逐步建立过程之中,信用体系不健全。在市场规则不完善的状况下,必然会影响到企业的生产经营管理,大部分企业“摸着石头过河”,没有可以借鉴的经验,在生产经营过程中难以避免的会出现各种问题,这些问题最终会体现在财务管理之中,尤其是 1. The system of market economy is not sound, and the rules of the market economy are in the process of establishing a gradual process. The credit system is not sound. In the imperfect market rules, the production and operation management of enterprises will inevitably be affected. Most enterprises “feel the stones crossed the river” and have no experience to learn from. In the course of production and operation, various problems will inevitably arise, These problems will ultimately be reflected in financial management, especially