会计和财务工作的十个层次

Ten Levels of Accounting & Financial Affairs

本文认为会计和财务工作可以分为十个层次,它们依照管理的难度和跨度依次递进。会计和财务工作分为十个层次,表明会计和财务联系着企业经营和管理的各个方面和各个环节,具有全面管理的特征;表明会计和财务能够有效地整合企业分工着的体系,是进行企业整合的重要手段;表明会计和财务对企业战略制定有着不可替代的作用,它能使企业战略通过价值链的方式予以确定。

Accounting &financial affairs can be divided into ten levels, which evolve gradually according to the difficulty and span of management. The compartmentalization of such 10 levels indicates that accounting &financing has a feature of comprehensive management connected with every aspect and process in enterprise management, that accounting &financing can integrate effectively the working division in the enterprise as an important means for the integrity of enterprise, and that accounting &financing is irreplaceable for setting up the strategy of enterprise for it can make the enterprise establish the strategy by means of value-chains.