论文部分内容阅读
企业作为以实现经济目标为优先原则的组织,在复杂市场环境下需要提升财务管理综合能力。根据《资本论》第2卷,有关“资本循环”章节的论述:资本循环公式G—W—G`分别表示三种职能,即货币职能、生产职能、商品职能。并且,在企业资本循环的时间、空间两个维度中,这三种职能形态同时存在。因此,关于企业财务管理综合能力的实现,关键就在于:针对资金在上述三种职能形态上的分布所施展的管控能力。
As an organization that prioritizes economic goals, enterprises need to improve their overall financial management capabilities in a complex market environment. According to the second volume of Capital, the chapter on Capital Cycles: The capital circulation formula G-W-G` represents three kinds of functions, namely monetary function, production function and commodity function respectively. And, in the two dimensions of time and space of the capital circulation of enterprises, these three kinds of functional forms exist at the same time. Therefore, the key to realizing the comprehensive capability of enterprise financial management lies in the ability to control and control the distribution of funds in the above three functions.