Financial planning is the premise in the business planning objectives, based on the trend analysis of internal and external financial environment factor of enterprises and their impact on the financial activities, to optimize the allocation of financial resources, the decisions and arrangements of enterprise financial management objectives. Financial planning can be divided into fast expanding financial planning, financial planning, steady development of defending financial planning three comprehensive type. They have high debt, low income, less distribution; distribution of low debt, high yield, high debt; characteristics, low income, less distribution. Financial planning according to the function of financial management can be divided into capital raising plan, investment plan, working capital plan, profit distribution plan four categories.

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