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国有控股企业在资本集中过程中,通过联合其它非国有企业资产,不仅扩大了国有企业的市场影响力;并且,还为推动国民经济的健康发展提供了实体保障。伴随着企业规模的不断扩大,有关企业财务管理所面临的问题也逐步增多。追求企业资本循环全过程的资金管控,已成为企业财务管理的内在要求。由此,考察企业财务管理的措施取向,也应以企业的资本循环为逻辑起点。
In the process of capital concentration, the state-controlled enterprises not only expanded the market influence of state-owned enterprises by unifying the assets of other non-state-owned enterprises, but also provided substantive guarantees for the healthy development of the national economy. With the continuous expansion of the enterprise scale, the problems facing the financial management of the enterprises are also gradually increasing. The pursuit of capital circulation throughout the enterprise capital control has become an inherent requirement of financial management. Therefore, the investigation of corporate financial management measures should also be based on the capital cycle of enterprises as a logical starting point.