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社会主义股份公司作为一个新生事物正在中华大地蓬勃兴起。股份经济的发展大大提高了资本的社会化程度,实现了资本的社会流动,并提出了对股份公司资本筹集、运用和分配的经济效益进行社会评价的要求。与此同时,当公司走上股份制的道路以后,客观上在外部就形成了庞大而多样的经济关系集团,企业与各方面的财务关系已不象以往那样“单纯”,而具有了复杂性,企业只有具备相当高的理财技巧,才能适应瞬息万变的市场状况,才能使资金获得应有的流动性、竞争性和增值性。股份公司的出现正冲击着我国原有的企业财务管理理论和方法体系,要求我们去对此进行系统,深入地探讨。
As a new thing, the socialist stock company is booming in the land of China. The development of the stock economy has greatly increased the socialization of capital, realized the social mobility of capital, and put forward requirements for the social evaluation of the economic benefits of capital raising, application and distribution of stock companies. At the same time, when the company embarked on the road to the joint-stock system, it objectively created a large and diverse group of economic relations on the outside. The financial relations between the company and all parties were not as “simple” as they used to be, but rather complicated. Only when companies have very high financial management skills can they adapt to the ever-changing market conditions, so that funds can get the necessary liquidity, competitiveness and value-added. The appearance of the stock company is impacting the original theory and method system of corporate financial management in our country, and requires us to systematically discuss this in-depth.