目前，我国还处在由计划经济向社会主义市场经济转变的过程中，在这个过程中，一个企业的财务管理工作做得如何，常常是生死攸关的大事。要做好财务管理工作，不仅需要严谨、实事求是的态度，也需要了解这项工作的内在规律。一般说来，在市场经济体制下做好财务管理工作，应该 At present, our country is still in the process of transforming from a planned economy to a socialist market economy. In this process, how an enterprise’s financial management work is done is often a matter of life and death. To do a good job in financial management, we not only need a rigorous and realistic attitude, but we also need to understand the inherent laws of this work. Generally speaking, under the market economy system, financial management should be done