随着市场经济的迅猛发展,企业之间的竞争越来越激烈,财务管理在企业中的作用越来越明显,而企业财务管理的内涵、外延、功能和地位都发生了重大的改变。企业的财务管理状况对企业的生产经营活动产生重大的影响,因此,理解财务管理在企业中的作用,确立企业财务管理的核心地位,对企业而言具有重要的意义。 With the rapid development of market economy, the competition among enterprises is more and more fierce. The role of financial management in enterprises becomes more and more obvious. The connotation, denotation, function and position of financial management have undergone significant changes. Therefore, it is of great significance for enterprises to understand the role of financial management in the enterprise and establish the core status of the financial management of the enterprise.