随着我国经济的不断发展,建立两权分离成为现代企业制度的必然要求;环境的变化和组织结构的多层次发展,也促使企业的财务的管理呈现出复杂性和多变性的特点,加上改革后企业经济活动的多元化,实施企业财务分级与分层管理尤为重要。 With the continuous development of economy in our country, it is an inevitable requirement to set up the separation of the two rights into a modern enterprise system. The changes of the environment and the multi-level development of the organizational structure also promote the complexity and variability of the financial management of enterprises. After the reform, diversification of economic activities of enterprises, the implementation of corporate financial hierarchies and hierarchical management is particularly important.