我们学习了财务管理的职能。财务管理包括：财务预测， 财务决策，财务控制，财务分析。 财务管理的目标是：利润最大化，企业价值最大化，每股收益最大化。 财务管理主要是资金管理。所以学习了资金如何在一个企业中流转。分为短期和长期两种情况。 （图表！！！） 股东对企业投资，有了现金，现金买原材料进行制造，有了在成品，继续加工，变成产成品，卖掉，会可能收到现金，或者应收账款，这部分企业所得，一部分继续投入运作，一部分给股东分红。这整个运作中，有管理费用和财务费用产生，生产过程，有制造费用产生。对于长期资金循环，是多了一个固定资产的累计折旧。 We studied the functions of finance management, including financial forcast, financial decision, financial control and financial analysis. The aim of finance management is profit maximization, enterprise value maximization and earnings per share maximization. The primary management is to manage capital. Thus, we studied how the capital flows in an enterprise. It is divided into 2 situations: short term and long term. The shareholders invest in the enterprise. After getting cash, the enterpriser buys materials and then manufactures them. These are products working in process. Worker continues to produce them until they are made into finished products. After selling them, the enterpriser will get cash or accounts receivable. One part of those incomes is used for the further operation, and the other part is given to the shareholders as bonus. In the whole operation, it occurs management fees and financial fees. During the manufacture process, it occurs manufacturing expenses. Compared with the short term capital circle, there is still an accumulated depreciation of fixed assets for the long term capital circle. 本文来源：https://www.wddqw.com/doc/bab0bc0d90c69ec3d5bb7510.html