当前,经济全球化的潮流已势不可挡,资本在全球不同国家与地区之间无障碍的动作等新的发展环境,使得现代企业的内部组织与财务管理模式必须做出相应的调整。以国内某大型成品油销售企业为例,其财务管理核算共分四个层级进行:一级是销售企业总部,二级是省区销售企业,三 At present, the trend of economic globalization is overwhelming. New development environments such as the barrier-free movement of capital in different countries and regions around the world make the internal organization and financial management mode of modern enterprises have to be adjusted accordingly. To a large domestic oil sales enterprises, for example, the financial management of accounting is divided into four levels: one is the sales headquarters, two provincial sales enterprises, three