现代企业的竞争在很大程度上是管理水平的较量,而正确的理财观决定着管理行为和管理方法。然而,在我们的一些管理人员中,仍然受着计划经济体制下陈旧的财务管理模式制约。要实行现代化的理财模式,必须摒弃旧的思路,树立新的理财观念。笔者认为,就我国企业财务管理现状而言,特别 The competition of modern enterprises is to a large extent the contest of management level, and the correct concept of financial management determines the management practices and management methods. However, among some of our managers, they are still subject to the old financial management model of the planned economy. To implement the modern financial management model, we must abandon the old ideas and establish a new concept of financial management. The author believes that, in terms of the status quo of China's corporate financial management, special