在企业财务管理中,人们比较重视的是总会计师、财务处(科)长,成本会计、材料会计、现金会计等等,往往忽视了财务管理中最重要的职位———财务主管。可以说它是财务管理中的灵魂、调度中心。入世以后,我国企业将直接融入国际市场的激烈竞争中,企业所处的经济环境不断变迁,而财 In the enterprise financial management, people pay more attention to the chief accountant, chief of the finance department, cost accounting, material accounting, cash accounting, etc., often neglect the most important position in financial management --- chief financial officer. It can be said that it is the soul of financial management, scheduling center. After joining the WTO, Chinese enterprises will be directly integrated into the fierce competition in the international market. The economic environment in which the enterprises are located will continue to change.