财务管理是企业管理的一部分,它与企业人力资源管理最为密切,是有关资金的获得和有效使用的管理工作,财务管理的好坏,直接影响到企业的生存与发展。在新经济时代,由于企业生存环境的巨大变化,企业财务管理的目标、模式、观念、内容等都受到巨大影响与冲击,财务 Financial management is a part of business management. It is closely related to the human resource management of an enterprise. It is the management of obtaining and effectively using funds. The financial management has a direct impact on the existence and development of an enterprise. In the new economic era, due to the tremendous changes in the living environment of enterprises, the goals, modes, concepts, contents, etc. of the financial management of enterprises have been greatly affected and impacted. The financial