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随着社会经济不断发展的同时,企业之间的竞争也越来越剧烈,同时对企业财务管理的要求也越来越严格,财务管理模式对企业经济效益的作用同样越来越明显。为了能够更好的发挥企业财务与会计的作用,增强企业在市场经济环境中的竞争要求,管理人员提出了财务与会计分离的设想,简单描述其各自的工作内容与工作职责。
With the continuous development of social economy, the competition among enterprises is also becoming more and more intense. At the same time, the requirements on the financial management of enterprises are also becoming more and more strict. The effect of financial management on the economic efficiency of enterprises is also becoming more obvious. In order to give better play to the role of corporate finance and accounting and to enhance the competitive demands of enterprises in the market economy environment, managers put forward the idea of separation of finance from accounting and simply describe their respective work contents and job responsibilities.