随着市场经济体制的不断完善，财务的地位和作用越来越突出。电力企业要在市场中站稳脚跟，赢得发展，就必须树立正确的财务观。　财务管理的对象是资金流动及其所体现的经济关系。　　资金在生产经营型企业中是按照供应——生产——销售3个过程进行循环和周转的。资金货币形 With the continuous improvement of the market economy system, the status and role of finance has become increasingly prominent. In order to gain a firm foothold in the market and win development, power companies must establish a correct financial outlook. The object of financial management is the flow of funds and the economic relationships they embody. Funds in the production and operation of enterprises are in accordance with the supply - production - sales of three processes cycle and turnover. Money Currency