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资本的本质在于它可以生利,在于给资本所有者带来的未来收益。企业财务管理,以提高经济效益为目标,合理组织企业财务活动,正确处理财务关系的经济管理工作,也是一项以价值为形式,以资金运动为对象的综合性管理工作。茶叶经营资本是茶叶企业劳动资料、劳动对象和劳动报酬的货币表现(包括货币本身)。它是进行茶叶经营活动的必备条件。资本在再生产过程中,不断地由生产领域到流通领域
The essence of capital is that it generates profit and the future return it gives the owner of capital. Corporate financial management, in order to improve economic efficiency as the goal, reasonable organization of corporate financial activities, the correct handling of the financial relations of economic management, but also a form of value, capital movement for the object of comprehensive management. The operating capital of tea is the monetary performance (including the currency itself) of the labor information, labor objects and remuneration of tea enterprises. It is a prerequisite for tea business activities. In the process of reproduction of capital, capital is constantly flowing from the production area to the circulation area