伴随中国经济体制改革不断深化,对内对外开放程度日益提高,企业在财务管理环境、内容、方法等方面无不发生着深刻变化的同时,也迎来新的挑战和要求。本文基于新常态下现行的《企业财务通则》,旨在通过对这一时期企业在财务管理方面面临的实际问题之探讨,试图为完善现行企业财务制度体系,推进现代企业制度建设做一些有益尝试。 Along with the continuous deepening of China’s economic reform, the opening up to the outside world is increasing day by day. As a result, profound changes have taken place in the financial management environment, contents and methods, as well as new challenges and demands. Based on the current General Rules of Corporate Finance in the new normal, this article attempts to make some beneficial attempts to improve the current corporate financial system and to promote the construction of modern enterprise system through the discussion of the practical problems that enterprises face in financial management during this period. .