企业是从事生产经营,并按照经济核算的原则独立计算盈亏的单位。其财务状况是决定其存在与否的根本前提。我们对企业采取的一系列改革与发展措施,无一不是为了改善企业的财务状况,以求得资本利益的最大化。目前,我国财务工作中存在的最为普遍、最为突出的问题,就是财务目标不清晰、会计信息严重失真、财与会职责不分离。为了使财务工作更加适应现代企业制度之要求,促进企业改革的进一步深化,本期特组织以下三篇文章分别就以上问题进行了阐述,以期读者能从中得到启发。 An enterprise is a unit that engages in production and operation and independently calculates profit and loss in accordance with the principle of economic accounting. Its financial status is the fundamental prerequisite for determining its existence. Our series of reforms and development measures adopted by companies are all aimed at improving the financial status of companies in order to maximize the benefits of capital. At present, the most common and most prominent problems in China’s financial work are the unclear financial goals, severely distorted accounting information, and inseparable financial and social duties. In order to make the financial work more adaptable to the requirements of the modern enterprise system and to promote the further deepening of corporate reforms, the following three articles of the Special Organizing Committee were elaborated on the above issues in order to provide readers with inspiration.