《企业财务通则》、《企业会计准则》、《会计法》的颁布,新会计制度的实施,标志着一个适应社会主义市场经济发展的企业财务管理模式已初步形成。但是,目前我国一些企业会计人员的政治思想素质、业务素质却落后于形势发展需要。首先是缺乏主动理财意识,等靠思想严重,不求有功,但求无过,思想意识仍处于领导决策财务执行的被动状态。其次是观念陈旧,市场观念、竞争观念淡薄。企业的财务活动,还没有完全围绕市场经济要求全面展开,缺乏对国内外大环境以及市场信息的分析和研究,没有超前意识。再次,会计核算基本上还停留于事后反映,表现在大量时间精力投入于已发生的会计事项的报帐、记帐、算帐上。财务管理粗放,缺乏对资金运用、成本消耗、市场营销的动态分析,而且财务在参与事前预测和事中控制方面作用发挥不够。 The promulgation of “General Rules for Corporate Finance”, “Accounting Standards for Business Enterprises” and “Accounting Law” and the implementation of the new accounting system have marked the initial formation of an enterprise financial management mode that is suitable for the development of the socialist market economy. However, at present, the political and ideological qualities and professional qualifications of some accounting personnel in our country lag behind the development of the situation. The first is a lack of active financial management awareness, and so rely on the serious thinking, not seeking meritorious, but without, ideological consciousness is still in the leadership of the financial decision-making implementation of the passive state. Followed by the concept of obsolete, the concept of the market, the concept of competition is weak. The financial activities of enterprises have not fully developed around the requirements of the market economy, lack of analysis and research on the domestic and international markets and environment, and lack of advance awareness. Third, accounting basically remain in the aftermath of reflection, manifested in a large amount of time and effort into the accounting matters that have occurred in the accounting, accounting, accounting. The extensive financial management lacks the dynamic analysis of capital utilization, cost consumption and marketing, and the financial sector has not played a sufficient role in participating in the anticipation and control of events.