关于企业财务功能,人们是在长期的实践和总结经验基础上逐步了解和认识的。 (一)财务的经济核算功能。 1.作坊型企业-财务经济核算的发展。 在企业发展的早期,企业财务尚未从其他管理职能中独立出来,企业财务活动主要集中于对收支情况的了解和记录上。人们对财务的认识,仅限于记账的功能。 With regard to the financial functions of enterprises, people are gradually understanding and understanding on the basis of long-term practice and lessons learned. (A) financial accounting functions. 1. Workshop-type enterprises - the development of financial and economic accounting. In the early stage of enterprise development, corporate finance has not been separated from other management functions. The financial activities of enterprises mainly focus on understanding and recording the revenue and expenditure. People’s understanding of finance is limited to the function of accounting.