企业发展追求的目标就是创造企业价值最大化，经济效益最大化。提高经济效益是企业生产经营活动的核心部分，是企业发展的灵魂。而经济效益的提升都是通过企业财务系统来体现的，企业又通过财务管理实现和达成对企业资源的最优化配置，以促进企业正常的生产经营活动。本文主要论述了财务管理的前提及加强财务管理的途径。%The goal of the development of enterprise is to create maximum value and economic efficiency. Increasing economic efficiency is the core of enterprise's production and management activities, and is the soul of enterprise development. Economic efficiency is achieved by corporate financial system, and the enterprise reaches the optimal allocation of the resources through financial management, to promote normal production and operation activities of the enterprises. This article mainly discusses the premises of financial management and the way to strengthen financial management.
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