一、坚持财务观念的更新,是深化企业改革增加效益的根本保证随着市场经济体制改革的不断深入发展,按照市场经济的客观规律,必然要求更新财务观念。财务管理从内容上转变为:资本筹集、投资、耗资、收益、分配、重组;在管理原则上转变为计划性、真实性、责任性、权益性原则,在管理方法上转变为:预测、决策、计划、核算、控制、分析、考核。以上各种观念的变化,可概括为财务自理观念、资本投入产出观念、资金时间价值与风险价值观念、财务约束观念的变化。这些都给企 I. Upholding the renewal of financial concepts is the fundamental guarantee for deepening enterprise reforms and increasing profits With the continuous in-depth development of the reform of the market economic system, according to the objective laws of the market economy, the financial concept must be renewed. The financial management changes from content to: capital raising, investment, cost, income, distribution, reorganization; in the principle of management, it is transformed into the principles of planning, authenticity, responsibility, and equity, and in management methods, it is transformed into: forecasting, decision-making , planning, accounting, control, analysis, assessment. The above changes in various concepts can be summarized as the concept of financial self-care, the concept of capital input and output, the time value of money and the concept of risk values, changes in the concept of financial constraints. These are all for enterprises