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企业是生产经营单位,必须对生产经营进行组织和管理,这是企业产生以来的一般认识。但是企业的生产经营是建立在资本经营的基础上的,没有资本,生产经营无法进行;而同时,资本增值和获取收益,又是企业生产经营的根本目的。由此说来,企业是资本生存、增值和获取收益的载体。一、资本经营的内涵及与商品经营的区别在现代企业中,企业生产经营活动的开展,必须对资本进行有效的营运。资本在企业中的营运,直接表现为对企业法人财产的营运。提高资本营运质量是现代企业管理中的基本要求,资本营运的轴心是资金,然而,资本经营不仅仅指资金,而是指企业所拥有的人、财、
The enterprise is a production and business unit and must organize and manage production and management. This is a general understanding of the company since its inception. However, the production and operation of a company is based on capital management. There is no capital, and production and operation cannot be carried out. At the same time, capital appreciation and gains are the fundamental purpose of the company’s production and operation. In this sense, companies are the carriers of capital survival, value-added, and gains. I. The connotation of capital management and the difference between it and commodity management In modern enterprises, the development of enterprises’ production and operation activities must carry out effective capital operations. The operation of capital in an enterprise is directly reflected in the operation of the property of the enterprise legal person. Improving the quality of capital operations is a basic requirement in modern enterprise management. The axis of capital operations is capital. However, capital management refers not only to capital, but to people, finance, and