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一、现代企业财务管理工作的特点和职能财务管理是指从公司的整体利益出发,对公司的流动资产、固定资产以及公司经营过程中的资金流向的管理。(一)现代企业财务管理的基本特点:第一,超前性。随着我国市场经济的急速发展,财务管理的职能也从以往单纯的会计核算和监督职能扩展为对经营活动进行全过程控制,形成新的会计管理和核算体系。使会计工作具有了超前性的特点。第二,动态性。随着科技的进步和全
First, the characteristics and functions of the modern enterprise financial management Financial management is the management of the company’s liquid assets, fixed assets and the flow of funds in the course of the company’s business from the overall interests of the company. (A) the basic characteristics of modern enterprise financial management: First, advanced. With the rapid development of market economy in our country, the function of financial management has also been expanded from the simple accounting and supervisory functions in the past to control the whole process of business activities and form a new accounting management and accounting system. Make accounting work has the characteristics of advanced. Second, the dynamic. With the progress of technology and the whole