随着现代企业制度的逐步建立,现代企业管理已逐步成为一个由人事管理、生产管理、技术管理、营销管理以及财务管理等诸多子系统构成的庞大的系统管理工程。而财务管理作为一种价值管理,是一项综合性极强的经济管理活动,渗透到企业生产经营的各个方面,无疑是企业管理系统中最为重要的子系统。但是,从目前来看,企业财务管理仍未摆脱计划经济管理的模式,财务管 With the gradual establishment of the modern enterprise system, modern enterprise management has gradually become a huge system management project consisting of many subsystems including personnel management, production management, technical management, marketing management and financial management. As a kind of value management, financial management is an extremely comprehensive economic management activity. It infiltrates into all aspects of production and operation of enterprises and is undoubtedly the most important subsystem in the enterprise management system. However, from the current point of view, corporate financial management has not yet out of the mode of planned economic management, financial management