Preface
Financial management is based on the objective existence of financial activities and financial relations in the process of enterprise reproduction. It is an economic management work for enterprises to organize financial activities and deal with various financial relations.
Through the management of capital movement and value form, it penetrates into all management fields like production and operation of enterprises. Financial management is the management of asset purchase (investment), capital financing (financing), cash flow (working capital) and profit distribution. Financial management is an integral part of enterprise management. It is an economic management work to organize enterprise financial activities and deal with financial relations according to financial laws and regulations and the principles of financial management.
In modern enterprise management, financial management is a systematic project involving a wide range, comprehensive and restrictive. It is a comprehensive management of planning, decision-making and control of enterprise capital flow through value form. It is the core content of engineering economy and enterprise management.
Since the beginning of the 1980s, the audit work in China has developed rapidly. Both the establishment of audit institutions and the construction of audit laws and regulations, as well as the formulation and improvement of audit standards for various audit subjects, have made unprecedented progress. Audit education has also developed from scratch, and has been constantly developed and strengthened.
前 言
财务管理是基于企业再生产过程中客观存在的财务活动和财务关系而产生的，是企业组织财务活动、处理与各方面财务关系的一项经济管理工作。
它通过对资金运动和价值形态的管理，像血液一样渗透贯通到企业的生产、经营等一切管理领域。财务管理是在一定的整体目标下，关于资产的购置（投资）、资本的融通（筹资）和经营中的现金流量（营运资金），以及利润分配的管理。财务管理是企业管理的一个组成部分， 它是根据财经法规制度， 按照财务管理的原则，组织企业财务活动，处理财务关系的一项经济管理工作。
在现代企业管理当中，财务管理是一项涉及面广、综合性和制约性都很强的系统工程。它是通过价值形态对企业资金流动进行计划、决策和控制的综合性管理，是工程经济、企业管理的核心内容。
自 20 世纪 80 年代初我国开展审计工作以来，我国的审计事业发展迅速。无论是审计机构的设置与审计法规的建设，还是各种审计主体审计准则的制定与完善，都取得了前所未有的进步。审计教育事业也从无到有，并得到不断的发展与壮大。
Ping Wang, female, the Han nationality, bachelor’s degree, senior accountant, born in December 1966. She graduated from Henan University of Economics and Law majoring in accounting in June 2000. From July 1990 to April 2018, she worked in Henan Zhongyuan Water Conservancy and Hydropower Engineering Group Co., Ltd. From March 2018 to April 2019, she worked in Zhongyuan Dahe Water Conservancy and Hydropower Company. Since April 2019, she has been working in Accounting Center of Puyang Yellow River Bureau. She is mainly engaged in financial management and accounting management. The main achievements include: the management of Luanchuan flood control project in 2015 and the financial management of the first bid of flood control in the lower Yellow River in 2015; financial management of the third bid of flood control works in the lower Yellow River in 2016; construction financial management of Luoyang Luohe west section treatment project in 2018; financial management of the fourth bid section of the blue line inner lake expansion dredging project of the Xiliuhu section of the Jialu River comprehensive treatment project in Zhengzhou City in 2018. Her paper “How to Effectively Prevent the Financial Risks of Enterprises” won the second prize of the Provincial Bureau of Finance and Accounting papers evaluation activity in 2019.
王萍，女，汉， 1966 年 12 月生，高级会计师，本科， 2000 年 6 月毕业于河南财经学院会计专业。 1990 年 7 月-2018 年 4 月河南省中原水利水电工程集团有限公司工作；2018 年 3 月-2019 年 4 月在中原大河水利水电公司工作。 2019 年 4 月至今濮阳黄河河务局核算中心工作。主要从事财务管理和核算管理。主要业绩有： 2015 年栾川防洪治理项目管理参与 2015 年黄河下游防洪一标的项目财务管理。 2016 年黄河下游防洪工程堤防三标财务管理。 2018 年的洛阳市洛河西段治理工程施工财务管理。 2018 年郑州市贾鲁河综合治理工程西流湖段建设项目蓝线内扩湖疏挖工程第四标段的财务管理。论文《如何有效防范企业财务风险》获得省局 2019 年财会论文评比活动二等奖。
Rui-Jun Zhang, female, the Han nationality, born in Dong’e County, Liaocheng City, Shandong Province in 1965. She worked in Puyang Shipping Team from 1983 to 1988. She worked as financial accountant in Jindihe Management Bureau from 1989 to 2015. In 2008, she was appointed a senior accountant. She is mainly engaged in accounting and auditing business management. She has high accounting theory and strong accounting business processing ability. She has published professional papers such as “Analysis of Ways to Improve the Effectiveness of Economic Responsibility Audit of Public Institutions” and “Risks and Preventive Measures of Financial Statement Audit” in the national journal Economy and Management.
张瑞军，女，汉。本科，高级会计师。 1965 年出生，山东聊城东阿人， 1983-1988年在濮阳航运队参加工作， 1989-2015 年在金堤河管理局做财务会计工作， 2016 年至今在濮阳河务局监审处做审计工作。 2008 年聘任高级会计师，主要从事会计、审计业务管理工作，工作中具有较高的财会工作理论和较强的会计业务处理能力，曾在国家级刊物《经济管理》 上发表过《浅析提高事业单位经济责任审计成效的途径》 、《财务报表审计的风险及其防范对策》等专业论文。
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