建国以来,我国在企业财务制度建设方面取得了很大成绩,逐步建立起一套企业财务制度体系。特别是改革开放以来,我国企业财务制度进行了较大改革,对促进经济发展和改革起了积极作用。但是,随着经济体制改革的不断深入,特别是社会主义市场经济的发展,对企业财务管理提出了新要求,? Since the founding of the People’s Republic of China, China has made great achievements in the establishment of corporate financial systems and has gradually established a set of corporate financial system. In particular, since the reform and opening up, China’s corporate financial system has undergone major reforms and has played a positive role in promoting economic development and reform. However, with the continuous deepening of the economic system reform, especially the development of the socialist market economy, new requirements have been put forward for the financial management of enterprises.