在市场经济的环境下,随着我国中小企业规模的扩大,其在财务管理方面的要求也在逐步提高,企业迫切要求应用专门针对集团的财务管理方针以提升其对财务方面的控制。集团公司的兴衰成败在很大程度上取决于集团的管理,而财务管理又是企业管理的中心环节。目前,由于诸多因素的影响,我国集团公司财务管理的水平不容乐观,各级财政部门和企业都面临着许多客观问题。本文对企业财务管理过程中存在的客观问题加以阐述和分析。 In the market economy environment, with the expansion of the size of China’s small and medium-sized enterprises, their financial management requirements are gradually increasing. Enterprises urgently require the application of financial management guidelines specifically for the Group to enhance its financial control. The success or failure of a group company depends largely on the management of the group, and financial management is a central part of corporate management. At present, due to the influence of many factors, the level of financial management of China’s group companies is not optimistic, and financial departments and enterprises at all levels are facing many objective problems. This article elaborates and analyzes the objective problems that exist in the process of financial management of enterprises.