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随着我国国民经济的快速发展,社会主义市场经济的不断完善,我国的企业发展也处于转型的重要阶段。在社会主义市场经济下,企业的发展要靠企业的经济效益,所以这就使企业的财务管理成为企业发展管理中的核心。那么财务管理具体指的是什么呢?其所指的就是通过企业发展中的价值形态对企业资金运动与流通的一项全方位综合性的管理。在社会主义市场经济下,企业经济转型的关键时期,企业发展过程中的现代企业制度的建立,对企业财务管理提出了更高的、更迫切的要求,使其更好地为企业持续发展服务。
With the rapid development of our national economy and the continuous improvement of the socialist market economy, the development of our country’s enterprises is also at an important stage of transformation. Under the socialist market economy, the development of enterprises relies on the economic benefits of enterprises, so that makes the financial management of enterprises become the core of enterprise development and management. So what specifically refers to financial management? What it refers to is through the development of enterprise value form of corporate capital movement and circulation of a comprehensive and integrated management. Under the socialist market economy, the key period of enterprise’s economic transformation and the establishment of modern enterprise system in the process of enterprise’s development put forward higher and more urgent requirements on enterprise’s financial management so as to make it serve the sustainable development of enterprises better .