财务管理是企业管理的重要组成部分。为适应经济体制改革的需要,财务管理必须破除旧观念,树立新观念。一、树立信息观念。当今世界是信息的时代。搞好企业管理,主要靠什么?靠的是人与客观世界联系的中介——信息。有人作过统计,我们企业只有百分之几是按照信息来进行工作的。此说虽不很准确,可也道出我们企业管理的信息闭塞和使用信息的落后。会计是经济信息系统。随着企业的资金运动和会计的循环,源源不断的产生财务信息流。信息不等于数据。传统的会计所提供的是未经整理的数据,并不能满足管理的需要,许 Financial management is an important part of business management. In order to meet the need of economic system reform, financial management must break old concepts and establish new concepts. First, establish the concept of information. The world today is an era of information. Doing a good job of business management depends mainly on the intermediary of people and the objective world - information. Someone made statistics, and only a few percent of our enterprises work according to the information. Although this is not very accurate, we can also find out the obstruction of information management and the backwardness of the use of our business management. Accounting is economic information system. With the business capital movement and accounting cycle, a steady stream of financial information flow. The information is not equal to the data. Traditional accounting provides unsorted data, and can not meet the needs of management, Xu