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财务管理学是研究企业的财务活动及其所体现的财务关系的经济管理科学。在商品货币条件下,企业的财务活动用货币来表现,就是企业的资金运动,即资金的筹集、运用、周转、耗费与分配。随着全方位的经济体制改革的展开与深入,资金运动的各个方面都发生了重大变化,随之带来了财务管理学科研究对象及其内容的下列变化: 1、有计划商品经济观念的确立,要求财务管理学科研究的内容更加广泛。在新的经济运行机制下,企业的资金运动、财务关系有了更加丰富的内容,具有新的含义。这就要求我们从思想上打破资金供给制和统收统支制下
Financial management is an economic management science that studies the financial activities of companies and the financial relationships they embody. Under the conditions of commodity currency, the company’s financial activities are expressed in terms of money, which is the capital movement of the company, that is, the raising, utilization, turnover, consumption, and distribution of funds. With the development and deepening of the all-round economic system reform, major changes have taken place in all aspects of the movement of funds, bringing with it the following changes in the subjects and contents of financial management disciplines: 1. The establishment of planned commodity economic concepts Requires more extensive research on financial management disciplines. Under the new economic operating mechanism, the company’s fund movement and financial relationship have more abundant contents and have new meanings. This requires us to break through ideologically the funding supply system and the unified system of revenue and expenditure.