财务管理一直是企业管理的核心,加入WTO后它仍是重中之重。企业内部财务管理,是对企业资金运动和价值形态的管理,主要是以成本管理和资金管理为中心,通过价值形态管理达到实物形态的管理。 Financial management has always been the core of business management, it is still the top priority after joining the WTO. The internal financial management of an enterprise is the management of the capital movement and value form of an enterprise. It mainly focuses on cost management and capital management, and realizes the management of the physical form through value management.