企业决策目标是实现企业价值最大化,财务管理就是要以最佳方式运用资金,为股东、债权人以及其他利益相关者赚取应得的报酬。财务管理是从资金的角度进行的管理,资金犹如企业的血液,渗透到企业的各个角落。哪里有经济活动,哪里就有资金运动,哪里就属财务管理的范围。 Business decision-making goal is to maximize the value of the enterprise, financial management is the best way to use the funds for shareholders, creditors and other stakeholders earn due remuneration. Financial management is carried out from the perspective of funding management, capital like the blood of enterprises, infiltrated into every corner of the enterprise. Where there is economic activity, where there is financial movement, where is the scope of financial management.