现代企业财会机构设置构想

Conception on the Structure of Financial Setup in Modern Enterprises

在社会主义市场经济条件下 ,我们必须在会计性质的“信息系统论”和财务管理与会计关系的“理财与会计独立观”的指导下 ,正确认识财务管理与会计的关系。理财和会计学科的分立已成现实 ,现代企业中理财机构和会计机构的分立也是必然趋势。现代企业理财机构应分设筹资管理、投资管理、成本管理、分配管理、信用管理和财务经营等职能部门 ;会计机构应分设财务会计、管理会计、税务会计和内部审计等职能部门。

Under the condition of socialism market economy,we must correctly realize the relationship between financial management and accounting.The division of financial management and accounting has come true,so the division of these two kinds of organizations is the trend.The financial management orgarization should have such function departments as management of funds raising,investment,cost,distribution,credit etc.Accounting organization should have such function department as accounting of finance,management tax and so on.