财务控制的概念需要重新定义?,?之所以需要对财务控制进行重新定义,是因为财务管理的理论、环境以及人们对财务管理的预期都发生了变化。首先与传统体制相比,财务管理已经游离于财政管理而独立存在,就象在政企分开后企业以法人身份独立于政府一样,换言之,财务管理的微观性是其基本属性。 The concept of financial control needs to be redefined. The reason why financial control needs to be redefined is that the theory of the financial management, the environment and the people’s expectations of the financial management have changed. First of all, compared with the traditional system, the financial management has existed independently from the financial management, just as the enterprise is independent of the government as a legal person after the separation of the government and the enterprise. In other words, the micro-nature of the financial management is its basic attribute.