由于我国社会主义市场经济体制建立的时间还不长,各方面制度还有待于进一步完善,与之相适应的我国现代企业制度还未建立,尤其是企业财务管理的起步也比较晚,不论是理论研究方面,还是企业管理实践中都存在各种程度的不足。本文在讨论财务管理在企业管理中的重要作用的基础之上,进一步根据企业的实际情况和特点,重点就在社会经济发展过程中企业如何建立和完善财务管理制度展开研究。 Due to the fact that China’s socialist market economic system has not been established yet for a long time, all aspects of the system need to be further perfected. The modern enterprise system in our country has not yet been established. In particular, the financial management of enterprises started relatively late, Research, there are still a variety of deficiencies in business management practices. On the basis of discussing the important role of financial management in enterprise management, this article further studies how to establish and perfect the financial management system in the process of social economic development based on the actual situation and characteristics of the enterprise.