改革开放以来,我国市场经济不断发展,企业财务已经由一种日常管理活动,上升为一种更高层次的战略和思想。企业如何来控制资源的配置、降低成本、提高效率,这是每个企业必然要解决的问题。这既是企业的发展战略问题,更是企业财务管理的战略问题。所以在当前的社会背景下,用完善的财务战略强化财务管理制度,来提升财务管理水平,已成为企业管理的中心,在现阶段有着非常重要的意义。 Since the reform and opening up, China’s market economy has been developing continuously, and corporate finance has risen from a daily management activity to a higher-level strategy and thought. How to control the allocation of resources enterprises, reduce costs, improve efficiency, which is bound to solve the problem of every business. This is not only the development strategy of enterprises, but also the strategic issue of enterprise financial management. Therefore, in the current social context, improving the financial management system with a sound financial strategy to improve the financial management level has become the center of business management and has very important significance at this stage.