财务管理是企业管理的中心，随着我国市场经济体制的不断完善和企业改革的逐步深入，财务管理在企业管理工作中发挥的作用也越来越大，这种观念已越来越多地被企业领导和管理者所接受。特别是近两年来，由于受到亚洲金融危机和国内需求不旺的双重压力，国内一些企业纷纷调整经 Financial management is the center of business management. With the constant improvement of the market economy system in our country and the gradual deepening of enterprise reform, the role of financial management in business management is also getting bigger and bigger. This concept has been increasingly used Business leaders and managers accepted. Especially in the past two years, due to the dual pressures of the Asian financial crisis and the weak domestic demand, some domestic enterprises have readjusted