在国有企业的经营决策中财务管理的作用越来越起到突出的作用。财务管理的核算和监督的职能是企业日常经营活动中控制和约束经营行为以及反映经营成果的重要手段。为完善会计的核算、监督制约机制,建立规范的会计秩序,国家颁布并实施新《会计法》,制定统一的《企业会计制度》,约束和规范会计行为。但从 The role of financial management in the management decision-making of state-owned enterprises has played an increasingly prominent role. The function of financial management accounting and supervision is an important means of controlling and restraining business activities and reflecting the operating results in the daily business activities of an enterprise. In order to improve accounting accounting, supervision and control mechanism, establish a standardized accounting order, the state promulgated and implemented the new “Accounting Law”, the development of a unified “corporate accounting system” to restrain and regulate accounting practices. But from