资金是现代理财的研究对象,是由企业财务的本质属性所决定的,按照马克思主义理论,企业资金是企业再生产过程中的第一推动力和重要的物质条件,有它的物质内容并体现着企业的经济利益关系。因此,资金不仅是“物”而且体观着一定的经济利益关系。所以组织好资金筹集、运用和管理,是提高企业经济效益的关键。 Capital is the research object of modern financial management and is determined by the essential attributes of corporate finance. According to Marxist theory, corporate capital is the first driving force and important material condition in the process of corporate reproduction. It has its material content and embodies The company’s economic interests. Therefore, capital is not only a “material” but also a certain degree of economic interest. Therefore, organizing fund raising, application and management is the key to improving the economic efficiency of enterprises.