财务管理是企业管理最重要、最关键的组成部分．随着社会主义市场经济体制的逐步确立，财务管理愈来愈显示其在企业管理中的重要地位和作用。财务管理与企业管理发展的历史动因相同，人们对财务管理的能动作用的认识．也随着这种发展而不断完善。进入20世纪信息经济时代后．现 Financial management is the most important and crucial component of business management. With the gradual establishment of a socialist market economic system, financial management has increasingly shown its importance in corporate management. The historical motivation for the development of financial management and business management is the same, people’s understanding of the active role of financial management. With this development and continuous improvement. Into the 20th century after the era of information economy. Now