攀钢自1995年贯彻实施“企业管理以财务管理为中心”的管理思路以来，不仅整个企业的管理水平迈上了一个新台阶，而且加快了公司“解困和步入良性循环”的步伐。本文介绍一下攀钢近几年来“以财务管理为中心”的主要做法。一、计划管理以全面预算管理为中心随着现代企业制度的? Panzhihua Iron and Steel since 1995 to implement the “business management with financial management as the center,” the management ideas, not only the entire enterprise management level has reached a new level, but also accelerated the company “to solve the difficulties and into a virtuous circle” pace. This article describes the main practices of Pangang in recent years, “focusing on financial management.” I. Plan management with a comprehensive budget management centered on the modern enterprise system?