新的经济大环境下,在传统的财务管理受到严峻的挑战同时,也给企业财务管理提出了新的要求。结合我国国情和现代企业财务管理的理论与实践,可知通过提高企业的经济效益、实现财务状况最优化、维护企业长远利益的有机结合,实现企业价值最大化才是我国企业财务管理现实的最佳目标。 Under the new economic environment, while the traditional financial management is under the severe challenge, new requirements are also put forward for the enterprise financial management. According to the theory and practice of China’s national conditions and the modern enterprise financial management, we can see that it is the best of our country’s financial management by maximizing the enterprise’s economic benefits, optimizing the financial status, maintaining the long-term interests of the enterprise and maximizing the corporate value aims.