党的十八届三中全会以后,随着金融体制改革的深入和资本市场的迅速发展,金融领域的相关业务在“大财务”中所占比重越来越大,内容也越来越复杂;而且近几年来因受西方欧债及其他国家金融危机影响,我国资金紧张甚至“钱荒”时有发生,融资难、融资贵的问题经常困扰企业,融资规模越来越大,企业财会人员经常与金融机构打交道、办业务。金融业 Since the Third Plenary Session of the 18th CPC Central Committee, with the deepening of the reform of the financial system and the rapid development of the capital market, the related businesses in the financial field have become more and more important and have more and more content in the “big finance” Complicated, and in recent years due to the financial crisis in Western Europe and other countries, China’s capital shortage has even been exacerbated by “financial shortage.” Financing difficulties and financing problems often plague enterprises and their financing scale is getting larger and larger. Business accounting staff often deal with financial institutions, do business. Financial industry