过去，企业财务机构的设置是为了满足计划经济管理的需要，一般是公司设处、二级单位设科。管理方式为业务由财务处领导，人事由所在单位管理。随着社会主义市场经济的发展，过去的企业财务管理模式已远远不能满足现代企业管理的需要。在新形势下，如何合理设置、及时调整财务 In the past, the establishment of corporate financial institutions was designed to meet the needs of planned economic management. Generally, it was the establishment of companies and the establishment of secondary units. Management methods are business led by the Finance Department and personnel management by the unit. With the development of the socialist market economy, the past enterprise financial management model has been far from meeting the needs of modern enterprise management. Under the new situation, how to reasonably set up and adjust the financial position