一、财务职能转换:从服务型到经营型企业是若干职能或功能的集合体,内含研发、供应、生产、营销、财务、会计、人力资源等。所有这些职能,大体可以分为两类,即实体性职能和服务性职能。毫无疑问,研发、供应、生产和营销等职能都是实体性的,构成产品生产和实现过程的基本环节或要素。人力资源管理、会计等职能都是服务性的。那么,财务职能在性质上应当归属实体性还是服务性在管理学领域,普遍的看法是:财务职能在性质上是服 First, the conversion of financial functions: from service-oriented business is a collection of functions or functions, including research and development, supply, production, marketing, finance, accounting, human resources. All of these functions can be broadly divided into two categories: substantive functions and service functions. There is no doubt that such functions as R & D, supply, production and marketing are all substantive and form the basic link or element in the production and realization of a product. Human resources management, accounting and other functions are service. Then, whether the financial function should be substantive or service in nature is generally in the field of management science: the financial function is in the nature of service