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作者认为,现代财务是企业财务。企业财务表现为企业资金配置活动,是各种经济利益的结合。合理安排、正确调节、及时协调企业财务活动中的经济利益关系是企业财务的本质内涵。承认经济利益是各利益主体积极参与企业资金配置过程的根本原因,承认经济利益关系的安排、调节、协调,是企业财务的本质,才能形成与社会主义市场经济相适应的理财原则、方法、手段和机制。
The author believes that modern finance is corporate finance. The financial performance of an enterprise is the fund allocation activity of the enterprise, which is a combination of various economic interests. Properly arranging, correctly regulating, and timely coordinating the economic interest relationship in the financial activities of an enterprise is the essential connotation of corporate finance. Recognizing the economic interest is the root cause for all stakeholders to actively participate in the company’s fund allocation process. Recognizing the arrangement, adjustment, and coordination of the economic interest relationship is the essence of the company’s finances and can form the financial management principles, methods, and methods that are compatible with the socialist market economy. And mechanisms.