论文部分内容阅读
财务活动是企业在生产经营过程中资金筹集、使用和分配等方面有关的经济业务活动,是企业生产经营活动的重要组成部分。在商品生产和商品交换的条件下,企业的生产经营过程与财务活动有密切的联系。因此,在企业内部建立明确的责任制度、运用科学的财务管理手段对企业实施现代化的管理,是十分必要的。
Financial activities are economic business activities related to fund raising, use and distribution in the course of production and operation, and are an important part of an enterprise’s production and operation activities. Under the conditions of commodity production and commodity exchange, the process of production and operation of an enterprise is closely linked with the financial activities. Therefore, it is necessary to establish a clear responsibility system within the enterprise and use the scientific financial management tools to implement the modern management of the enterprise.