In enterprise management, financial management has the role of laying the foundation and showing the characteristics of the overall view, and one of its important functions is financial control.In practice, we can clearly see that the vast majority of strategic failures occur in the initial stage.The process of strategic decision-making is actually a process of reasonable control of various uncertainties.From a global perspective, the most critical element of corporate control is finance.Controlling the source of wealth also controls the lifeline of the enterprise.