在现代企业制度下,根据产权明晰的原则和企业财产委托经营制度的要求,财务部门与会计部门是必须分设的。前者是理财,侧重于企业内部管理;后者是核算,侧重于对外提供会计报表。当然,两者存在着不少联系,但有联系并不意味着两者必须合为一体。同样地,财务管理部门还要明确划分与企业管理(包括 Under the modern enterprise system, according to the principle of property rights clarification and the requirements of the enterprise property management system, the financial department and the accounting department must be separated. The former is financial management, focusing on internal management; the latter is accounting, focusing on external accounting reports. Of course, there are many links between the two, but the association does not mean that the two must be integrated. Similarly, the financial management department should also be clearly divided and business management (including