２１世纪的竞争实质上就是企业财务管理的竞争，即竞争财务。所谓竞争财务是指在一系列竞争理论的指导下，以市场竞争为动力，以培育企业核心竞争力、获取竞争优势，进而为顾客创造价值为目的的一种系统的财务控制和管理的方法。竞争财务的发展规律可分为两个层次，一是竞争财 The competition in the 21st century is essentially the competition in the financial management of enterprises, that is, competition finance. The so-called competitive finance refers to a series of systematic financial control and management methods driven by market competition under the guidance of a series of competition theories in order to foster the core competitiveness of enterprises, gain competitive advantage, and then create value for customers. The law of development of competition finance can be divided into two levels, one is competition finance