一、引言财务管理是现代企业管理中的一个重要组成部分。在市场经济条件下,企业的财务活动日益丰富,也是渐复杂,并在企业整个经营管理工作中处于举足轻重的地位,成效 I. Introduction Financial management is an important part of modern enterprise management. Under the conditions of a market economy, the financial activities of an enterprise are increasingly rich and complex, and are at a pivotal position in the overall operation and management of the enterprise.