企业产权结构反映着企业产权关系,企业产权关系不同实际上意味着企业产权内容不同。而财务在本质上作为一种分配活动,财务主体也就是指财务分配的主体。财务分配主体无疑必须是实际掌握着财务分配权的主体。 在独资企业,企业产权与企业资产的所有权是合一的;企业所有者(业主)与企业经 Enterprise property rights structure reflects the relationship between property rights, property rights and the relationship between different companies actually mean different content. The financial in nature as a distribution of activities, financial main body is the main body of financial allocation. The main body of financial distribution must undoubtedly be the main body that actually holds the right of financial distribution. In a sole proprietorship enterprise, ownership of the enterprise property and the assets of the enterprise are unified; the owner of the enterprise (owner) and the enterprise