企业财务随着环境的变化,内容不断扩充、体制日益完善、职能渐渐拓展。本文通过以往文献的整理,对财务职能的概念进行了归纳,并深入探讨了财务职能的影响因素,在此基础上对其今后的发展趋势做了预测展望。 With the change of environment, the financial of enterprise is constantly expanding, the system is getting better and more and the functions are gradually expanding. This article summarizes the concept of financial functions through the arrangement of the previous literatures and deeply discusses the influencing factors of the financial functions. Based on this, it makes a forecast of its future development trend.