在市场经济条件下企业是竞争中的主体。企业作为一个经济实体，享有法人财产经营权，同时也独立承担财产经营的风险，它与其他利益主体之间具有相对独立的物质利益。因此，企业只有时时注意资本的维护，自身的实力才能增强，在市场竞争中才能立于不败之地。如果受某一外部因素 In the market economy, enterprises are the main players in the competition. As an economic entity, an enterprise enjoys the right to manage corporate property, and also independently assumes the risk of property management. It has relatively independent material interests with other stakeholders. Therefore, only when companies pay attention to the maintenance of capital at a time, their own strength can be enhanced, and they can remain invincible in market competition. If subject to an external factor