随着改革开放的不断深入,市场竞争日益激烈,财务管理在推进企业转换经营机制、提高企业的管理水平和经济效益、加速市场经济发展方面的战略作用和地位日益明显。企业资金的筹集和投放,资金的运用与周转,资金的耗费和补偿,资金的收回与分配,财务关系的调节与各方利益的调合,构成了财务管理的基本内容。而财务预测、财务决策、财务计划、财务控制、财务分析、评价和考核等构成了企业财务管理的主要环节。我国财会制度的重大改革,《企业财务通则》、《企业会计准则》的实施,不仅规范了企业的财务行为,实现了企业财务管理的科学化,而且贯彻落实了《条例》的企业理财权力,建立了资本金制度,理顺国有企业的产权关系,评价企 With the continuous deepening of reform and opening up and increasingly fierce market competition, financial management plays an increasingly significant role in promoting the transformation of business operation mechanisms, improving the management level and economic efficiency of enterprises, and accelerating the development of market economy. The collection and placement of corporate funds, the use and turnover of funds, the consumption and compensation of funds, the recovery and distribution of funds, the adjustment of financial relationships and the coordination of the interests of all parties constitute the basic content of financial management. The financial forecasting, financial decision-making, financial planning, financial control, financial analysis, evaluation and assessment constitute the main part of corporate financial management. The major reforms in China’s accounting system, the “General Principles of Corporate Finance,” and the “Accounting Standards for Business Enterprises,” have not only standardized the financial behavior of enterprises, but also have achieved the scientific financial management of enterprises, and have also implemented the corporate financial management powers of the “Regulations”. Established a capital system, rationalized the ownership of state-owned enterprises, and evaluated