To discuss how the financial management structure influences the enterprises' performance, some perspective is put forward in this paper. It is mainly about the correlation between the financial management structure and the performance, researched from the angles of the internal governance structure and the external governance structure. Data of 100 listed manufacturing companies from stock markets of Shanghai and Shenzhen in 2009 was applied for demonstration. With the method of multiple regression analysis, we got an answer to the question. It shows that the shareholding ratio of the first majority shareholders, the payment of management level and the serving condition of a chairman and manager turn to be the profound influencing factors. However, the number of the board of supervisors and the percentage of funded debt have currently little influence on the enhance of an enterprise's performance.