自2008年以来,国际国内宏观经济形势发生了极其深刻而复杂的变化,企业所处的宏观经济环境日趋复杂、严峻。对于企业特别是制造业企业而言,如何保持持续、健康发展,有效防范财务风险,考验着国内众多的企业。在这种复杂环境下,财务管理的作用就显得尤为重要了,同时也对财务管理人员的培养提出新的要求。 Since 2008, the macroeconomic situations at home and abroad have undergone profound and complicated changes. The macroeconomic environment in which enterprises are located is increasingly complicated and harsh. For enterprises, especially manufacturing enterprises, how to maintain sustained and healthy development, effectively prevent financial risks and test a large number of domestic enterprises. In this complex environment, the role of financial management is particularly important, but also put forward new requirements for the training of financial managers.