财务管理是资本运动的枢纽,强化对资本的财务管理,是资本在激烈的市场竞争中得以顺利保值增值的必要手段。本文主要通过阐述资本活动过程中的财务管理体系的含义,依据其自身特点将其分为长期筹资管理、长期投资管理以及利润与分配的管理等方面,并将其目标定位在股东财富最大化上,以期运用财务管理的手段使资本得以更好的运作。 Financial management is the hub of the capital movement. Strengthening the financial management of capital is a necessary means for capital to be able to maintain and increase value in the fierce market competition. This paper mainly expounds the meaning of the financial management system in the process of capital activities and divides it into long-term fund-raising management, long-term investment management and profit and distribution management according to its own characteristics, and aims at maximizing shareholder wealth , With a view to using financial management tools to make the capital better operation.