商业企业的管理，包括商品的采购、运输、仓储、销售、人事、设施、财务等诸多方面，而财务管理应是整个企业管理的中心环节，财务管理必须约束和监督其它各项管理。随着社会主义市场经济的深入发展，国有商业企业的规范化管理基础已基本奠定，但是企业管理的有效性依然不... The management of commercial enterprises includes many aspects such as procurement, transportation, warehousing, sales, personnel, facilities, finance, etc., while financial management should be the central link of the entire enterprise management. Financial management must constrain and supervise other managements. With the in-depth development of the socialist market economy, the basis for the standardized management of state-owned commercial enterprises has basically been laid, but the effectiveness of business management is still not...