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本文认为，社会主义市场经济下企业财务管理的特征是服务对象的倾向性和管理的科学性。财务管理的目标是利润。从市场经济的一般规律对财务管理的要求来看，其职能是：资金运筹职能、控制职能、分配职能和监督职能。这四种职能构成了企业财务管理的框架，企业的财务管理主要体现在实现四种职能上。对于企业财务管理的方法，作者从宏观和微观两个层次上进行了研究，并着重探讨了宏观层次的方法论。
This article thinks that the characteristics of enterprise financial management under the socialist market economy are the orientation of service objects and the scientific nature of management. The goal of financial management is profit. From the perspective of the general laws of the market economy on financial management, its functions are: fund management functions, control functions, distribution functions and supervision functions. These four functions constitute the framework of corporate financial management. The financial management of the enterprise is mainly embodied in the realization of four functions. As for the method of corporate financial management, the author conducted research from both the macro and micro levels and focused on the macro-level methodology.