管理就是为了实现某种使命和既定的目标，通过计划、组织、指导、实施和控制

管理就是为了实现某种使命和既定的目标，通过计划、组织、指导、实施和控制的一系列活动过程。智慧财务管理也是属于管理范畴，本质也是为了实现既定的使命目标而服务的，只有将明确目标作为是智慧财务管理活动的逻辑起点，实现目标作为其活动过程的终点，这样才能构建起闭合的财务管理体系。

Management is a series of activities through planning, organizing, guiding, implementing and controlling in order to achieve a certain mission and established objectives. Smart financial management also belongs to the category of management, and its essence is to serve to achieve the established mission and objectives. Only by taking the clear goal as the logical starting point of smart financial management activities and the realization of the goal as the end point of its activity process, can we build a closed financial management system.

Management is a series of activities through planning, organizing, guiding, implementing and controlling in order to achieve a certain mission and set goals. Smart financial management also belongs to the management category, and its essence is to serve the established mission objectives. Only by taking clear objectives as the logical starting point of smart financial management activities and achieving objectives as the end point of its activity process can we build a closed financial management system.