论文部分内容阅读
现代企业是以其全部法人财产自主经营、自负盈亏,对出资者承担资产保值增值的法人实体。在市场经济发展进化中,企业财务管理的内涵和外延及其功能地位发生深刻变化,已提升到企业管理的中心地位。
The modern enterprise is a legal entity that manages its own legal assets and is responsible for its own profits and losses. In the evolution of the market economy, the connotation and extension of corporate financial management and its functional status have undergone profound changes and have been elevated to the center of corporate management.