在我国现实生活中,几乎所有的国营企业都是将财务与会计的工作、机构合在一起的.在传统的运行机制下,企业实行统收统支,几乎不存在财务管理,企业资金完全依靠国家拨款,实现利润绝大部分上缴,更新改造投资也靠国家解决,企业资金筹集、使用、分配的财务职能相当一部分由财政代替.这样,依靠会计的运行就能完成当时财务的任务,企业没有必要单独划分财务工作的范围,设立专门的财务机构.但是,在企业理财环境日益复杂、财务管理内容越来越 In our country’s real life, almost all state-owned enterprises combine the work and institutions of finance and accounting. Under the traditional operating mechanism, enterprises implement unified revenue and expenditure, and almost no financial management exists. Corporate funds rely entirely on National appropriations, most of profits are turned over, and investment in upgrading and reforming is also resolved by the state. A considerable part of the financial functions for the collection, use, and distribution of corporate funds is replaced by finance. In this way, depending on the operation of accounting, the financial tasks of the time can be completed. It is necessary to divide the scope of the financial work separately and set up a special financial institution. However, the increasingly complex financial environment of the enterprise and the increasing content of financial management