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本文论述了加强企业财务管理是转换企业经营机制的必然性，并从资金、销售、成本、人员管理等方面阐述强化企业财务管理应采取的对策。
This article discusses the necessity of strengthening the enterprise financial management to transform the enterprise management mechanism and expounds the countermeasures that should be taken to strengthen the enterprise financial management from the aspects of capital, sales, cost and personnel management.