财务管理是企业管理的重要组成部分,是有关企业资金运作的管理工作。财务管理的主要目标是围绕企业总目标,通过对资金及其流转的管理,实现企业财富的最大化。其主要职能是财务计划与财务控制。在财务管理两大职能之间,有一个关键的链接点,就是财务预算。财务预算既是财务计划的终点,又是财务控制的起点。它把计划与控制有效联系起来,是企业及财会部门实现财务管理的重要工 Financial management is an important part of business management, management of the operation of corporate funds. The main goal of financial management is to focus on the overall goal of the enterprise, through the management of capital and its circulation, to achieve the maximization of corporate wealth. Its main functions are financial planning and financial control. In the two major functions of financial management, there is a key link, that is, the financial budget. Financial budget is not only the end of the financial plan, but also the starting point for financial control. It effectively relates planning and control to important financial and management functions in business and finance departments