Upon completion of this lecture, you will be able to:
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完成本讲座后，您将能够：
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Explain the nature of financial management.
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Explain all the purpose of financial management (raising finance, allocation of financial resources, maintaining control over resources).
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• 解释财务管理的所有目的（筹集资金、分配财务资源、保持对资源的控制）。
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Distinguish between financial management and financial and management accounting and explain the relationship between them.
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• 区分财务管理和财务与管理会计并说明它们之间的关系。
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Explain the features of the financial objective of shareholder wealth maximization.
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Explain the features of the financial objective of profit maximization.
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Explain the importance of financial markets.
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Distinguish between the money market and the capital market.
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Distinguish between the primary and the secondary market.
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