当今的企业正处在全球化与信息化的大背景中,这种环境已不可逆转。传统的以会计工作为核心的财务管理工作模式正在发生深刻的变化。企业经营环境与财务管理工作的快速剧变,对我国企业财务管理者的工作能力提出了更高的要求。笔者认为,新形势下,我国企业财务管理者应该具备一定的财务策划的能力。 Today’s enterprises are in the background of globalization and informationization. Such an environment is irreversible. The traditional accounting work as the core of the financial management work is undergoing profound changes. The rapidly changing business environment and financial management work put forward higher requirements on the working ability of Chinese financial managers. The author believes that under the new situation, China’s financial managers should have some financial planning capabilities.