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财务管理是企业管理的一部分，是有关资金的获得和有效使用的管理工作。财务管理是目前国有企业管理的一个薄弱环节，按照《中共中央关于国有企业改革和发展若干重大问题的决定》的精神，在现代企业制度下，通过思想观念和工作方法的转变，实现企业运作最终目标──股东财富最
Financial management is part of business management and management of the availability and efficient use of funds. In the spirit of “Decision of the Central Committee of the Communist Party of China on Several Important Issues concerning the Reform and Development of State-owned Enterprises,” under the modern enterprise system, financial management is the ultimate goal of enterprise operation through the transformation of ideological concepts and working methods Goal ─ ─ the most shareholder wealth