党的十五大要求国有企业建立“产权清晰、权责明 确、政企分开、管理科学”为基本特征的现代企业制度，要实现现代企业制度就必须首先建立现代企业的财务管理模式，重矿企业多年来采取的财务管理模式：总经理统一领导，总会计师直接负责，财务部门具体管理的运行机制，实现以财 The 15th National Congress of the CPC requires state-owned enterprises to establish a modern enterprise system characterized by “clear property rights, clear powers and responsibilities, separation of government from enterprises and management science”. To realize the modern enterprise system, we must first establish a modern enterprise’s financial management model and re-deposit The financial management mode adopted by the enterprise over the years: the unified leadership of the general manager, the direct responsibility of the chief accountant and the operation mechanism of the specific management of the finance department,