随着我国社会主义市场经济体制的逐步确立和完善,中国的经济与世界经济的关联度越来越紧密,企业面临的国内和国际环境越来越复杂多变,各种不确定的因素急剧增加。财务作为社会经济反映的载体,如何防范财务风险,做好财务会计工作,提升财务管理职能,是摆在财务工作者面前所需要探讨的课题。 With the gradual establishment and perfection of China’s socialist market economic system, the linkages between China’s economy and the world economy are getting closer and closer. The domestic and international environments facing enterprises are becoming increasingly complex and volatile, and various uncertainties are drastically increased . Finance as a carrier of socio-economic reflection, how to prevent financial risks, do a good job in financial accounting, improve financial management functions, is placed in front of financial workers need to explore issues.