随着改革开放以来我国市场经济体制的改革与发展，现代企业财务制度不再是只由企业所有者单方包揽大局，而是由企业所有者、经营者和财务经理等分层对企业进行管理和治理，于是财务分层治理思想应用而生。%With the reform and development of China's market economy system since the reform and opening up, the modern enterprise financial system is no longer taking the overall situation only by the owners, but the management and governance of enterprise by the owners, managers and financial managers and other layers, so the hierarchical governance idea is born.
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