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自全球经济一体化发展以来,中国社会主义市场经济得以迅猛发展,新会计制度也在随经济的发展得到不断地普及和应用,在普及和推广的过程中也不断地对传统管理模式提出挑战。产能过剩的新常态下传统的财务管理模式已成为制约一些企业发展的瓶颈,转变和突破传统财务管理模式已经是势在必行的大势所趋。企业在日常财务管理中,应积极面对这一客观趋势,了解新会计制度对财务管理的影响,并有方向性调整及建构新的适应企业发展的财务管理模式。
Since the globalization of the world economy, the socialist market economy in China has witnessed rapid development. The new accounting system has also been popularized and applied continuously with the development of economy. It has also constantly challenged the traditional management model in its popularization and promotion. The traditional financial management model under the new normal overcapacity has become the bottleneck restricting the development of some enterprises. It is imperative to change and break through the traditional financial management mode. In daily financial management, the enterprise should actively face this objective trend, understand the impact of the new accounting system on financial management, and make directional adjustments and construct a new financial management mode that is suitable for the development of the enterprise.