随着我国经济体制改革的不断深入 ,企业经历了以计划生产为中心、市场营销为中心和近年来国内外企业界盛行的以财务管理为中心的发展阶段。以财务管理为中心的企业理财形式 ,是现代企业理财的特征。现代企业是以其全部法人财产权 ,依法自主经营、自负盈亏、对出资者承担资产保 With the continuous deepening of China’s economic restructuring, the enterprises have experienced the stage of development centered on planned production, marketing and the prevailing financial management in domestic and overseas enterprises in recent years. Financial management as the center of the form of financial management, financial management is the characteristics of modern enterprises. Modern enterprise is all its legal person property rights, according to the law, self-financing, borrower to assume assets