在社会主义市场经济体制逐步建立和完善的形势下,财务管理已不仅仅是企业运行最基本的管理手段,而且也日益成为企业经营和发展的重要一环,财务管理正成为企业管理的核心。改革开放以来,财务工作虽然进行了一些改革,但财务工作与经济发展要求不相适应的状况仍然存在。随着市场经济体制的不断完善,会计内容日益增多,财会工作必须与之相适应,不断地向深度和广度延伸发展。 With the gradual establishment and improvement of the socialist market economic system, financial management is not only the most basic management method for enterprises, but also increasingly becomes an important part of the business operation and development. Financial management is becoming the core of business management. Since the reform and opening up, although the financial work has undergone some reforms, the situation in which financial work does not meet the requirements for economic development still exists. With the continuous improvement of the market economic system and the increasing accounting content, accounting work must be adapted to it and continue to expand and develop in depth and breadth.