在社会主义市场经济不断深入发展的形势下 ,财务管理在整个企业管理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 ,作为市场经营主体的国有企业 ,应如何适应市场经济的要求 ,特别是近几年来原材料、燃料、电力燃料不断涨价 ,产品价格逐步下调 ,企业效益不断下滑 Under the circumstance of deepening the development of the socialist market economy, the status of financial management in the whole enterprise management is determined by the economic management system, the level of economic development, and the business objectives of the enterprise. State-owned enterprises, as the main body of market operation, should adapt to the market economy Requirements, especially in recent years, rising prices of raw materials, fuels, electricity fuel, product prices are gradually reduced, corporate profits continue to decline