一、财务管理在整个企业管理中的地位是由经济管理体制、经济发展水平、企业经营目标决定的,不是主观随意决定的。企业管理是一个动态体系,它的变动规律及程式有着客观的外在规定性,是经济、社会、政治、文化诸因素相互作用的结果。企业管理中各种要素的构成、地位和重要性,以及相互之间的联系,是企业管理整体模式变动的主要内容。在计划经济时期及市场产品短缺状态下,企业管理实质上以生产为主,只要完成了产品 I. The position of financial management in the entire enterprise management is determined by the economic management system, the level of economic development, and the business objectives of the enterprise. It is not determined subjectively. Enterprise management is a dynamic system. Its changes in laws and procedures have objective external stipulations and are the result of the interaction of economic, social, political, and cultural factors. The composition, status, and importance of various elements in business management, as well as the links between them, are the main elements of the overall change in corporate governance. In the period of planned economy and the shortage of market products, business management is essentially based on production, as long as the product is completed.