传统企业财务管理只注重实现盈利能力的最大化,但事实上,盈利能力最大化只是实现财务管理目标中的一个基础部分,自改革开放以来,随着经济发展水平的逐渐提高,国有企业不断发展壮大,中小型企业也如雨后春笋般出现在国内市场上,为我国经济发展带来源源不断的动力的同时,也为企业之间的发展带来巨大的竞争。提高企业的市场竞争力,完善企业财务管理系统,不仅仅要实现企业盈利最大化的目标,更要着重提高企业财务核心能力,补上企业发展的短板,为完善企业的财务管理系统提供长足动力。 However, in fact, the maximization of profitability is only a basic part of achieving the goal of financial management. Since the reform and opening up, with the gradual increase of economic development level, the continuous development of state-owned enterprises The growth of small and medium-sized enterprises has also mushroomed in the domestic market, bringing a steady stream of power to our country’s economic development. At the same time, it has also brought about huge competition for the development among enterprises. Improve the market competitiveness of enterprises, improve the enterprise financial management system, not only to achieve the goal of maximizing corporate profits, but also focus on improving the financial core competencies, make up the shortcomings of enterprise development, to improve the financial management system to provide ample power.