财会制度和金融体制的改革,为提高财务管理和会计管理水平提供了十分有利的条件,同时也对财会人员为企业有效地筹集资金,提高投资的成功率和收益率,减少不合理资金占压,保证企业金融资产的流动性、安全性和盈利性,提出了更高的要求。为此,企业财会人员应当重视加强金融意识。一是信用意识。目前我国许多企业信用程度较低,企业随意拖欠银行贷款、专项贷款挪作他用、企业之间相互拖欠、转嫁和逃避债务等现象相当严重。究其原因是多方面的,但与企业财会人员信用意识淡薄、信誉观念较差有关。随着我国社会主义市场经济的发展,金融体制的不断改革,良好的信用将成为企业顺利筹集资金和开展各项经济活动的重要保障。专业银行转变为商业银行后,商业银行实行商业化经营,对企业实 The reform of the accounting system and the financial system has provided favorable conditions for improving the level of financial management and accounting management. At the same time, it has also helped finance and accounting personnel to effectively raise funds for enterprises, increase the success rate and return rate of investment, and reduce the share of irrational funds , To ensure the liquidity, safety and profitability of corporate financial assets, put forward higher requirements. To this end, corporate finance and accounting staff should pay attention to strengthening financial awareness. First, credit awareness. At present, many enterprises in our country have a relatively low level of credit, and enterprises arbitrarily default on bank loans. Special loans are misappropriated for other purposes. Arrears among enterprises, passing on and escaping debts are quite serious. The reasons are many, but with the corporate finance and accounting staff weak credit awareness, poor reputation concept. With the development of China’s socialist market economy and the constant reform of the financial system, good credit will become an important guarantee for enterprises to raise funds smoothly and carry out various economic activities. After the transformation from a specialized bank to a commercial bank, the commercial bank implements commercial operation and realizes the enterprise