Abstract
The enterprise management on financial management as the center is the product of the new economic situation. In our country, financial management from the state to the enterprise the highly centralized management to enterprise management as the center, has experienced a long process. Where there is economic activity, there is the fund movement, where it belongs to the scope of financial management. Financial management is the core of enterprise management. Financial management activities include raising funds, investment, distribution, recovery and distribution of 5 aspects. Financing is restricting the enterprise scale and development; capital determines the direction of the development of enterprises and the potential; capital consumption is related to enterprise production cost and competition ability; of capital recovery effect of enterprise debt credit and the turnover of capital; capital allocation decisions of enterprises consumption and accumulation, as well as investor, operator, employees and other parties of interest. Captured financial management, seize the key to enterprise management.