摘要
海尔首席执行官张瑞敏对财务的定位是“海尔财务要彻底成为规划未来的管理会计”。实际上，海尔财务也正在向这个方向迈进。到目前为止，为了匹配企业战略管理的创新，海尔财务开始实施管理会计在海尔新一轮的创新，财务人员参与到为客户创造价值的前端流程，成为端到端组织的一员，建立与业务发展更加紧密结合的动态预算体系。
Zhang Ruimin,the CEO of Haier,has pointed the financial position of the enterprise and requested that Haier's financing needs to be a managerial financing method that designed for the future.Through the past twenty years,Haier has created a miracle in the China's business management,and will it create a new financing model of perfection in the near future?
