关于财务与会计分离改革的探讨

本文主要通过分析会计与财务的关系，指出企业会计与财务管理职责分离的必要性，以及当前企业在这方面改革存在的一些漏洞和弊端，结合西方企业在财务机构设置上的经验，对我国企业会计与财务管理职责分离及财务机构设置提出了一系列合理的设想和建议，本文可为我国企业财务管理人员在进行财务工作改革时提供借鉴。

Approaches to the Severing Reform of Accounting from Financial Affairs

This paper touches something about the relationship between accounting and financial affairs, pointing out the necessity and importance to sever the function and duty of accounting from the management of financial affairs in enterprises, analyzing some false practices in the reform in this field. On absorbing the advantages of financial organ setting in western countries, it presents a series of proposals and suggestions in severing the function and duty of accounting from management of financial affairs for the enterpises in China. This paper can be made a reference for those enterprises attempting to reform in this field.