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现代企业最显著的特征是经营者和所有者的两权分离,财务分层管理改变了原有的“两权合一”模式,更好地实现财务管理职能。探讨了财务分层管理中出现的问题,提出了企业财务分层管理完善的措施。
The most prominent feature of the modern enterprise is the separation of the two rights of the operator and the owner. The financial stratification management has changed the original “two rights and one” model to better realize the financial management function. Discussed the problems that appeared in the financial stratification management and put forward the measures to improve the stratified management of the enterprise finance.