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财务管理是指研究企业资源的筹集、计划、使用和分配,以及以上财务活动有关的企业财务关系。本文主要从三个方面来阐述。首先,通过财务管理的内容、职能以及重要性来说明其内涵。其次,从财务管理的观念、竞争与合作相统一的理财观念、市场风险的理财观念、财务管理的对象、财务管理的目标、知识资本的价值几个方面说明在知识经济时代的作用。最后通过资金效率、业绩考核、奖惩管理与财务管理的关系说明财务管理的重要性。
Financial management refers to the study of enterprise resource mobilization, planning, use and distribution, as well as the above financial activities related to corporate financial relations. This article mainly elaborates from three aspects. First, explain what it means by the content, function, and importance of financial management. Second, it illustrates the role in the era of knowledge-based economy from several aspects: the concept of financial management, the concept of financial management unified by competition and cooperation, the concept of financial management of market risk, the object of financial management, the objective of financial management and the value of intellectual capital. Finally, through the financial efficiency, performance appraisal, rewards and punishments management and financial management of the relationship between the importance of financial management.