企业财务管理是通过价值形态对企业资金运动进行决策、计划和控制的综合性管理。财务不同于其他部门,本身并不能创造什么价值。但由于企业财务管理是直接向管理层提供第一手信息,所以企业财务管理实际上是一个隐性的管理部门。企业财务管理目标受不同时期,不同理财环境,不同国度等因素 Enterprise financial management is a comprehensive management of decision-making, planning and control of enterprise’s fund movement through value form. Finance is different from other departments, in itself can not create any value. However, as the enterprise financial management is to provide first-hand information directly to the management, so the enterprise financial management is actually a hidden management department. Corporate financial management objectives by different periods, different financial management environment, different countries and other factors