【摘要】 在市场经济条件下 ,企业财务管理是一项开放性、动态性、综合性的管理活动 ,在整个企业经营管理工作中具有举足轻重的地位 ,因此 ,在企业内部 ,财务机构的科学设置和合格财务管理人员的合理聘用 ,对财务管理职能的发挥 ,具有十分重要的意义。本文从财务机构独立设置的现实基础、理论依据、实践依据出发 ,论述了企业财务机构独立设置的基本思路和原则更多还原

【Abstract】 Under the condition of market economy, the financial management of an enterprise is an opening, dynamic and comprehensive activity. It has very important position in the whole enterprise’s management. Accordingly, scientific establishment of financial organization and rational employment of qualified financial administrative staff have great signi ficance to the full play of the financial management function. Based on realistic basis, theoretical and practice foundation, this paper expounds the basic train of thoughts and principles of independent establishment of enterprise’s financial institutions.更多还原