目前,我国正在建设社会主义市场经济。为了完成这一历史变革,在计划经济条件下的某些传统观念必须更新,以适应市场经济的要求。本文拟对计划和市场经济条件下的企业财务管理进行简要对比分析,并对商场经济条件下企业财务经理应具备的素质作些探讨。一、市场经济呼唤新型的企业财务经理随着经济体制从高度集中的汁划经济转变成市场经济,我国国有企业也由政府的附属物变为自主经营、自负盈亏、自我约束、自我发展的独立经济实体。国有 At present, our country is building a socialist market economy. In order to accomplish this historic change, some traditional concepts under the planned economy must be updated to meet the requirements of a market economy. This article intends to make a brief contrastive analysis of the financial management under the condition of planned and market economy, and discusses the qualities that corporate financial managers should possess in the market economy. I. Market Economy Calls for a New Type of Enterprise Financial Manager As the economic system shifts from a highly centralized economy to a market economy, the state-owned enterprises in our country have also become independent from the government, self-financing, self-restraining and self-reliant Economic entities. State-owned