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财务管理是组织财务活动和处理财务活动中所发生的财务关系的一项经济管理,是企业管理的一个重要组成部分。随着市场经济的发展和改革开放的深入,财务管理在企业管理中的地位和作用越来越重要,有时甚至成为企业生存和发展的关键所在。加强财务管理,及时分析和预测财务管理客观环境的发展与变化,正确地作出财务决策,提高企业的财务管理工作水平,是财务管理工作者的职责。在社会主义市场经济条件下,财务管理的目标是促成企业在竞争中占用和耗费尽可能少的资产,为社会提供更多更好的产品,获取更多的利润,以实现企业财富最大化。
Financial management is an economic management that organizes financial activities and handles financial relationships that occur in financial activities and is an important part of corporate management. With the development of market economy and the deepening of reform and opening up, the status and role of financial management in the management of enterprises is more and more important, and sometimes it even becomes the key to the survival and development of the company. Strengthening financial management, analyzing and predicting the development and changes in the objective environment of financial management in a timely manner, making correct financial decisions, and improving the financial management level of the company are the duties of financial management workers. Under the conditions of the socialist market economy, the goal of financial management is to enable companies to occupy and consume as little assets as possible in the competition, provide more and better products for the society, and obtain more profits in order to maximize the company’s wealth.