CFO及企业其他财务人员,应当预见到明天将会发生什么,以及需要采取什么应对措施,为企业发展把握方向。面对着经济环境的整体转变和市场经济的强烈冲击,中国企业的财务部门已经由过去“账房先生”的单一角色逐步转化为集会计记录、资产管理、预算管理、财务分析等于一身的复合型职能部门。然而,进入21世纪以来,面对“知识经济”的汹涌浪潮,中国“入世”后所带来的经济结构的变化,金融环境、法律环境以及人才环境的变化,以及在美国这个一直被人们认为是“企业管理的典 CFO and other financial personnel of the enterprise should foresee what will happen tomorrow and what countermeasures need to be taken to grasp the direction for the development of the enterprise. Faced with the overall change in the economic environment and the strong impact of the market economy, the financial sector of Chinese enterprises has been gradually transformed from a single role of the past ”sir.“ Into a set of accounting records, asset management, budget management and financial analysis Compound functional department. However, since the beginning of the 21st century, in the face of the tide of ”knowledge-based economy“, the economic structural changes brought about by China's WTO accession, changes in the financial environment, the legal environment and the personnel environment, as well as in the United States Has always been considered as ”business management code