财务管理是对企业资金运动全过程进行决策、计划和控制的管理活动。其实质是以价值形式对企业的生产经营全过程进行综合性的管理。财务管理作为企业管理的核心．其目标必须与企业的目标相一致。利润最大化是企业同时也是财务管理追求的目标。但利润最大化目标在长期的实践中已暴露出其 Financial management is the management of the decision-making, planning and control of the whole process of enterprise funds movement. Its essence is to value the form of integrated management of the entire process of production and management of enterprises. Financial management as the core of business management. Its goals must be consistent with the goals of the business. Profit maximization is also the goal that the enterprise pursues financial management at the same time. But the goal of profit maximization has been revealed in long-term practice