企业财务与会计机构分设的研究

The Study on setting up the Finance Department and Accounting Department separately

随着资本市场的快速发展和企业间竞争的日趋激烈,一些大企业越来越注重财务机构和会计机构的分设,注重财务管理在企业管理中的核心作用。本文分析了财务机构和会计机构的分设的必要性和原则并提出了财会分设的构想和建议。

With the rapid development of the capital markets and increasingly intense competitions among enterprises, a number of large - scale enterprises pay more and more attention to setting up the Finance Department and Accounting Department separately, and emphasizing the core functions which financial management will play in the business management. In this paper, detailed analysis are made to explain the necessity of setting up those two departments separately, and some principles of executing it. I also give out some of my tentative ideas and suggestions.