笔者认为,新时期中小企业的财务主管必须具备以下三个方面的素质和能力。(一)过硬的思想品质首先要有较强的法制意识。市场经济是法制经济,财务主管必须熟悉国家有关法律、法规、规章。特别是税法、经济法和有关财务制度,做到学法、懂法、守法。在企业资产运营活动及财务报告的编制上,都要严格遵守有关的法律法规,防止违规操作和弄 The author believes that the financial managers of SMEs in the new era must have the following three aspects of quality and ability. (A) Excellent ideological quality must first have a strong sense of the rule of law. Market economy is the legal economy, the financial controller must be familiar with the relevant state laws, regulations and rules. In particular, tax law, economic law and the relevant financial system, to learn law, understand law, abide by the law. In the enterprise asset management activities and the preparation of financial reports, we must strictly abide by the relevant laws and regulations, to prevent illegal operations and get