财务机构二元化新说王晓颖一、财务机构一元化的缺陷一元制财务机构是当前许多企业（包括股份公司）所沿用的财务机构形式。它是指在企业中将财务与会计合并设置财会科（处）。在计划经济体制下．这种一元化财务组织是适应各种大、中、小型企业的。因此，企业的一切经营都... New definition of the financial institution’s dualization Wang Xiaoying 1. Defects in the unified financial institutions The unary financial institutions are the forms of financial institutions used by many companies (including joint-stock companies). It refers to the consolidation of finance and accounting in a financial department (office). Under the planned economic system. This kind of unified financial organization is suitable for all kinds of large, medium and small enterprises. Therefore, all business operations are...