随着市场经济的不断发展,现代企业经营管理的不断创新对财务管理提出了新的任务和要求。在建立现代企业制度进程中,强调必须强化财务管理的主体财务观念,确立全员管理财务的观念,从而建立以提高企业价值为目标构建新的财务管理的理论体系。 With the continuous development of market economy, the continuous innovation of modern enterprise management puts forward new tasks and requirements for financial management. In the process of establishing a modern enterprise system, we emphasize the need to strengthen the financial concept of the main body of financial management and establish the concept of full financial management, so as to establish a theoretical system for building a new financial management with the goal of improving corporate value.