资本主义企业财务管理作为一门独立的学科,它产生于二十世纪初期。到今天,它已成为资本主义企业管理中的一个极为重要的环节。纵观其发展史,按照各个阶段财务管理工作的重心,大体可以分为四个阶段,即筹资和创立法规阶段、财务控制阶段,财务决策阶段和投资利润管理阶段。 The financial management of capitalist enterprises is an independent discipline that emerged in the early 20th century. Today, it has become an extremely important part of capitalist business management. Throughout its history of development, in accordance with the focus of financial management work in various stages, it can be roughly divided into four stages, namely, fundraising and the establishment of regulatory stages, financial control stage, financial decision-making stage and investment profit management stage.