财务决策在现代企业管理中日趋重要,足以影响企业经营的成败。社会主义企业,搞好财务决策,不但能有效地提高企业的经济效益,而且能提高社会效益,促进“四化”早日实现。怎样才能搞好财务决策呢?本文试图把“孙子兵法”的一些科学思想与方法,应用到财务决策中来,探索搞好财务决策的新途径。 Financial decision-making is increasingly important in modern enterprise management, and it can affect the success or failure of business operations. For socialist enterprises, making good financial decisions will not only effectively improve the economic efficiency of enterprises, but also increase social benefits and promote the early realization of “four modernizations”. How can we do a good job in financial decision-making? This article attempts to apply some of the scientific ideas and methods of “Sun Tzu’s Art of War” to financial decision-making and explore new ways of making good financial decisions.