财务管理问题是企业经营管理中一个重要问题。各项宏观调控政策的出台、微观改革方案的实施,无不触动财务管理这根最敏感的神经。在当前经济紧缩、治理整顿之际,总结经济体制改革中财务管理的变革,分析当前财务管理面临的困难,研究相应的对策,展望财务管理的发展方向,确有重要的现实意义。一财务是财务活动的简称,财务管理就是对企业财务活动的管理。这是不同社会经济形态下财务管理的共性。但是在不同时期,由于社会经济形态和经济管理体制不同,财务管理内涵的深度和外延的广度就有所不同。经济体制改革使企业内外环境发生了很大变化,财务管理从观念到内容、从职能到方法,都发生了一系列变革。这些变化首先表现为: The issue of financial management is an important issue in the management of a company. The introduction of various macro-control policies and the implementation of micro-reform programs have all touched the most sensitive nerve of financial management. At the time of the current economic tightening and rectification, summarizing the reform of financial management in the reform of the economic system, analyzing the difficulties facing the current financial management, studying the corresponding countermeasures, and looking forward to the direction of financial management, there are indeed important practical implications. A finance is an abbreviation for financial activities. Financial management is the management of corporate financial activities. This is the commonality of financial management under different socioeconomic conditions. However, in different periods, due to the differences in socio-economic patterns and economic management systems, the depth and extension of financial management are different. The reform of the economic system has caused great changes in the internal and external environment of the company. There have been a series of changes in financial management from concept to content and from function to method. These changes first appear as: