在现代企业制度下,企业由以商品生产为主转变为以商品生产和资产经营并重。企业的财会工作也面临着由只注重对经营活动的记录、整理、核算、分析和检查管理向以综合管理为基础,注重资源合理配置、资本有效运营、处理好各利益相关者关系的财务管 Under the modern enterprise system, enterprises shift from the production of goods to the equal emphasis on the production of goods and the management of assets. The financial and accounting work of the enterprises also faces the challenge of focusing on the management of the financial management based on the integrated management, focusing on the rational allocation of resources, effective operation of capital and handling the relationships among various stakeholders through focusing on the recording, sorting, accounting, analysis and inspection management of business activities