在经济越发展、会计愈重要的今天 ,财务管理是企业管理的中心 ,已成为社会共识。但财务管理整体水平的提高 ,需要不断建立并完善财务管理创新工程 ,笔者在此提出“六化”观点 ,仅供商榷。一、重大决策集体化。“一支笔”审批固然可以防止权力失控和效率低下 ,但同时也会产生诸? In the more economic development, accounting more important today, financial management is the center of business management, has become a social consensus. However, the overall level of financial management to improve, we need to continue to establish and improve financial management innovation project, the author put forward the “Six” point of view, for discussion purposes only. First, the major decision-making collectivization. Although the “one pens” examination and approval can certainly prevent the power from being out of control and inefficiency, it also produces various kinds of power at the same time.