财务管理是近一个多世纪中发展起来的一门新兴经济管理学科。内容涉及企业资金运动的所有方面,因而也称其是一种管理资金的艺术和科学。提高现代企业财务管理水平,对企业的生存和发展至关重要。目前,我国企业在财务管理实践中普遍存在着许多问题,制约企业的发展,亟待解决。 Financial management is an emerging discipline of economic management developed in more than a century. It covers all aspects of corporate finance and therefore also calls it an art and science for managing money. Improve the level of modern enterprise financial management, the survival and development of enterprises is essential. At present, many problems exist in the practice of financial management in our country’s enterprises, restricting the development of enterprises and they need to be solved urgently.