Such enterprise takes the technology, the sale, only can the understanding be one-sidedly “is a cashier” regarding the financial control, is unable to understand concepts and the connection and so on capital, debt, profit.The idea causes it to be insufficient obsoletely in the financial control aspect inevitably heavy visual degree, the financial control function is also unable to display fully, the final financial control into “the wooden barrel theory” that short board, limited the enterprise further to grow strong