财务管理作为一门具有应用性和实践性的经济管理学科,是由财务目标、原则、方法、内容等组成的有机体系。从管理学的角度来讲,任何理论、原则都必须具体化,都必须通过一定的方法,才能在管理实践中发挥作用。财务方法正是财务理论的具体化,它是财务理论指导财务管理实践的必要中 As an applied and practical economic management discipline, financial management is an organic system composed of financial goals, principles, methods and contents. From a management point of view, any theory, principle must be specific, must pass a certain method, can play a role in management practices. Financial method is the concrete embodiment of financial theory, it is the financial theory to guide the necessary financial management practices