财务管理是企业在自身发展的整体目标导向下对企业投资、资金运营以及利润分配及分层等进行管理。在现代激烈的市场竞争中,做好财务管理对企业的生存、高效和可持续发展有重要意义。本文通过在理论、管理目标及管理模式等方面对比中外财务管理进行对比研究,从而对我国财务管理的现状进行分析。 Financial management is the enterprise in the development of their own overall goal-oriented investment in enterprises, capital operation and profit distribution and stratification management. In the fierce market competition in the modern era, it is of great significance to do well financial management to the survival, efficiency and sustainable development of enterprises. This article compares the financial management between China and abroad in the aspects of theory, management goal and management mode, and then analyzes the current situation of financial management in our country.