吕飞认为,科学的财务体系是以整个企业的筹资,投资和收益分配的全局性工作为对象,根据企业长远发展需要而建立的,财务管理体系定位是在充分理解行业、企业特点的前提下,立足于财务自身专业优势,紧密围绕企业的战略目标,在企业的整个经营过程中发挥作用。 Lv Fei believes that the scientific financial system is based on the entire enterprise's fund-raising, investment and earnings distribution of overall work as the object, according to the needs of long-term development of enterprises established, the financial management system positioning is fully understanding of the industry, the premise of the characteristics of enterprises , Based on its own professional advantages of finance, closely around the strategic objectives of enterprises in the entire business process play a role.