１９９３年７月１日，《企业财务通则》和分行业财务制度实施以后，要求企业按照有关规定，结合自身实际情况，制订财务管理制度。据调查，大部分企业并没有真正制订财务管理制度，有的企业即使制订了，从内容上看也不完善，在一定程度上影响了企业的发展。其主要表现在：一是 July 1, 1993, “Corporate Finance General” and the implementation of the sub-sector financial system, require enterprises in accordance with the relevant provisions, in light of their own actual situation, the development of financial management system. According to the survey, most of the enterprises did not really formulate a financial management system. Even some enterprises, even if formulated, are not perfect in terms of content and have, to a certain extent, affected their development. Its main manifestations are: First,