财务管理是组织企业资金运动,处理企业同各方面财务关系的一项经济管理工作,是企业管理的重要组成部分。其指导思想是:坚持四项基本原则,贯彻勤俭办企业方针,讲究生财、集财、用财之道。然而,当前有不少企业,由于财务管理的指导思想不明确,致使财务管理工作误入歧途,形成了两个误区。 Financial management is an economic management work that organizes the fund movement of enterprises and deals with the financial relations between the enterprises and various parties and is an important part of enterprise management. The guiding ideology is: adhere to the four cardinal principles, carry out the principle of diligence and thrifty to do business, pay attention to making money, collecting money and using money. However, there are quite a few enterprises that, as the guiding ideology of financial management is not clear, have caused the financial management to go astray and formed two misunderstandings.