财务管理是企业管理的一个重要组成部分。企业理财对于企业的生存与发展起着至关重要的作用,但是我国的企业对于财务管理的认识还没有提高到一个应有的高度,还存在着以下不足的地方。1、财务管理的目标不明确我国企业的理财目标五花八门,有“产值最大化”、“利税最大化”、“人均利税最大化”、“利润最大化”、“人均收入最大化”等等,各个企业的理财目标不一,并且没有一个可比的、明确的目标,这对于企业的发展是不利的。财务管理的目标,取决于企业的总目标,与企业的目标是一致的。综合货币的时间价值与风险等因素,企业价值的最大化或者股东财富的最大化为 Financial management is an important part of business management. Corporate finance plays a crucial role in the survival and development of enterprises. However, the awareness of financial management in our country has not been raised to a proper level, and the following deficiencies still exist. 1, the goal of financial management is not clear China's financial management goals varied, with “maximizing output”, “profits and taxes to maximize”, “per capita profits and taxes to maximize”, “profit maximization”, “Maximize per capita income” and so on, each enterprise's financial management objectives are different, and there is no comparable, clear goals, which is unfavorable to the development of enterprises. The goal of financial management, depending on the overall goal of the enterprise, is consistent with the goal of the enterprise. The integrated value of money time and risk and other factors, the maximization of corporate value or the maximum wealth of shareholders