财务管理是企业经营管理的重要组成部分,从20世纪中叶开始,以电子计算机技术为核心的第三次技术革命,从根本上改变了人类的生产和生活方式,使整个社会逐步进入到一个全新的知识经济时代。工业经济时代的企业财务管理,适应于企业“生存、发展、获利”的总目标,其目标有三种主要观点:利润最大化;每股盈余最大 Financial management is an important part of business management. Starting from the middle of the 20th century, the third technological revolution with electronic computer technology as the core has fundamentally changed the production and life style of human beings and has gradually brought the entire society into a completely new The era of knowledge economy. Enterprise financial management in the era of industrial economy, adapted to the overall goal of enterprise “survival, development, profit ”, its goal has three main points: the profit maximization; the largest earnings per share