企业所要面临的重大问题之一就是怎样实现企业的战略发展的问题，这是企业为了实现长期的目标而作出的策略，包含有长期计划以及短期计划。目前市场的竞争日益激烈，而且市场环境复杂多变，企业要想在这种复杂多变的环境中生存下来并且得到发展，对于企业自身的经营以及管理做出宏观的规划是十分必要的。而为了达到这一目的，合理有效地对财务进行规划是不可缺少的一个环节。%one of the major problem for the enterprises toface is how to achieve the strategic development of the enterprise problems ,this is the enterprise in order toachieve long-term goals of strategies,including long-term planning and short-term planning.At present,the marketcompetition is becoming increasingly fierce,and the market environment is complex and changeable,the enterprise wants to be in such a complex environment to survive and develop,it is necessary to make a macroplanning for enterprise operation and management.In order to achieve this objective,reasonable and effectivefinancial planning is an indispensable link.
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