长期以来,财会在企业中仅仅起着记账、算账的作用。财务管理中心论对这一传统提出了挑战,力图在进一步论述这一观点的基础上,提出一种新的、更适合于现代企业情况和环境的企业财务模式。这种模式致力于与业务运作相结合,力求实现企业价值最大化的目标。“,”For a long time financial accounting serves in to keep and calculate accounts. This traditional financial system is challenged by the theory of Financial Management Core which emphasizes that a new mode of financial management should be set up to fit the modern enterprise environment. This mode runs together with other management departments and contributes to maximize the value of enterprises.