提高企业财务管理水平，实为加强企业经营管理的关键。财务管理的头绪很多，那么应抓住哪些方面呢？首先，要抓会计核算。会计必须依照会计制度的规定记帐；按期核算生产成本；计算当期损益。只有准确的会计资料，才能给财务管理提供可靠的数据。第二，抓投资效果预测。对新的 Improve the level of enterprise financial management, in fact, to strengthen the key to business management. Financial management has a lot of clues, then what should be seized? First, we must grasp accounting. Accounting must be accounted for in accordance with the provisions of the accounting system; accounting of production costs on schedule; and calculation of current profits and losses. Only accurate accounting information can provide reliable data for financial management. Second, grasp the investment effect forecast. For new ones