近年来,受世界经济低迷的影响,我国许多企业财务状况不容乐观,如严重亏损、资金短缺、国有资产流失、三角债屡清屡现等,说明企业财务管理大有改进的余地,目前从理论上探讨新形势下企业财务活动的规律和特征,具有迫切的现实意义。财务管理理论体系大体由财务概念和范畴、财务管理目标和原则、财务管理任务和体制、财务管理手段和技巧等所组成。企业财务通则概括了上述内容的一部分,尤其对资本金、负债、成本、费用、收入、利润等财务范畴做 In recent years, under the influence of the global economic downturn, the financial position of many enterprises in our country is not optimistic. For example, serious losses, shortage of funds, loss of state-owned assets and recurring occurrence of triangular debts show that there is room for improvement in corporate financial management. At present, theoretically To explore the law and characteristics of the financial activities of enterprises under the new situation has urgent practical significance. The theoretical system of financial management consists of financial concepts and categories, financial management objectives and principles, financial management tasks and systems, financial management tools and techniques. The General Rules for Business Finance summarize part of the above, especially for financial areas such as capital, liabilities, costs, expenses, revenues and profits