财务管理是通过价值形态对企业资金运动进行决策、计划和控制的综合性管理。财务不同于其他部门,本身并不能创造什么价值。但由于财务管理是直接向管理层提供第一手的信息,所以财务管理实际上是一个隐性的管理部门。就现阶段我国企业的情况,能对企业的基本运营控制好就很不错了 Financial management is a comprehensive management of decision-making, planning and control of corporate capital movements through value forms. Finance is different from other departments, in itself can not create any value. However, since financial management provides first-hand information directly to management, financial management is actually a hidden management department. At the present stage, the situation of our country’s enterprises can be well controlled by the basic operations of the enterprises