在工业企业的商品生产过程中,各种资金活动随着再生产的进行而连续不断,并且有着特殊的存在形态和运动规律,这种相对独立的价值运动形式,即所谓资金运动。学习企业资金运动的目的,在于通过对资金运动过程的了解,进一步认识资金运动的规律性,明确资金运动对实际工作提出的客观要求,从而增强做好资金管理工作的主动性,同时为学好各项资金管理知识打下基础。 In the process of commodity production in industrial enterprises, various kinds of capital activities continue to be carried out with the progress of reproduction, and they have special forms of existence and movement laws. This relatively independent form of value movement is the so-called capital movement. The purpose of learning the corporate fund movement is to further understand the regularity of the movement of funds through the understanding of the process of capital movement, and to clarify the objective requirements of the fund movement for practical work, so as to enhance the initiative in doing a good job in fund management, and at the same time, to learn Fund management knowledge laid the foundation.