财务工作,历来为企业所重视,但是在不同时期,财务工作的工作重心和特点是不相同的。在过去相当长的时期内,财务工作的重中之重就是财目清楚,防止出现对公有财物的贪污、挪用和浪费,基本属于“保管”型,因此它的最基本、最主要的特征就是安全、可靠,整个财务管理工作也就基本是围绕安全、可靠来腰开的。随着改革开放的逐步深入,经济空前活跃,企业也快速发展,这就对新时期财务管理 Financial work has always been valued by companies, but at different times, the focus and characteristics of financial work are not the same. In the past a long period of time, the top priority of the financial work was to ensure that the financial statements were clear and to prevent corruption, misappropriation and waste of public property, which basically belonged to the “custody” type. Therefore, its most basic and major characteristics are: Safe and reliable, the entire financial management work is basically focused on safety and reliability. With the gradual deepening of reform and opening up, the economy has become more active than ever, and companies have also developed rapidly. This is a new period of financial management.