财务管理是现代企业制度下管理的重要组成部分,是企业管理的核心。现代企业资金筹措、产品生产和销售等各项决策过程相互之间的联系越来越密切,直接将整个过程协调一致是企业财务管理的重要职能,财务管理的目标也由产值最大化到利润最大化再到股东财富最大化最后演变到企业价值最大化。 Financial management is an important part of the management under modern enterprise system and the core of enterprise management. Modern enterprise financing, product production and sales and other decision-making process are more closely linked to each other directly to the entire process of coordination is an important function of corporate financial management, financial management objectives from the maximum output value to the maximum profit To maximize shareholder wealth and finally evolve to maximize corporate value.