随着社会经济的不断发展,人们的消费能力也在逐步增大,购买能力增大使得市场经济蓬勃发展的同时,也增加了市场竞争的力度,企业要想在市场上占据有利的位置,就要加强企业的竞争力,其中财务管理对于企业竞争力的提升起着至关重要的作用,通过合理的财务管理来优化企业资本结构,科学化投资决策的行为,能够有效的提升企业的市场核心竞争力,从而实现企业经济效益的最大化。 With the continuous development of social economy, people’s spending power is also gradually increasing. With the increase of purchasing power, the market economy is booming. At the same time, it also increases the competition in the market. If enterprises want to occupy a favorable position in the market, To strengthen the competitiveness of enterprises, including financial management for the improvement of competitiveness of enterprises plays a crucial role in optimizing the corporate capital structure through reasonable financial management, scientific investment decision-making behavior, which can effectively enhance the core of the market Competitiveness, so as to maximize the economic efficiency of enterprises.