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在当前我国社会主义市场经济条件下,财务管理的目标应是企业价值最大化、追求企业价值的提升和战略上的竞争地位。本文对企业财务管理过程中的企业筹资管理、企业投资管理、利润分配管理、现金流量管理、财务控制5个方面进行了浅述。
Under the current conditions of our country’s socialist market economy, the goal of financial management should be to maximize the value of the enterprises, to promote the enhancement of their corporate values and their strategic competitive position. This article describes five aspects of enterprise financing management, enterprise investment management, profit distribution management, cash flow management and financial control in the process of enterprise financial management.