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当前企业财务管理软化,资金紧张,物资管理混乱,成本补偿不足,难分难解的债务链……困扰着企业。这些现象的成因固然是多方面的,但造成目前的窘境,同企业财务工作忽视资金运动和物资运动的辩证关系有关。资金作为价值存在的一种形态,现生产资料公有制条件下,它能够在社会再生产过程中通过运动而带来增殖。而这种增殖所代表的价值量并非由资金自身生成,它是借助于其载休——物资运动来创造的。所以,我们在强调财务管理是一种价值管理活动的同时,要明确企业财务的对象——资金运动——是物资运动的价值表现。有物资才有资金。要使企业资金高效率地循环周转并最大限度地增殖,
At present, corporate financial management is softening, financial resources are tight, material management is chaotic, cost compensation is insufficient, and the inexorable debt chain... afflicts companies. Although the causes of these phenomena are numerous, they have caused the present dilemma to be related to the dialectical relationship between the financial activities of companies and the movement of goods and materials. Capital is a form of value existence. Under the conditions of public ownership of the means of production, it can bring about proliferation through movement in the process of social reproduction. And the amount of value that this proliferation represents is not generated by the money itself, it is created by means of its support-material movement. Therefore, while stressing that financial management is a value management activity, it is necessary to clarify the object of corporate finance—the movement of funds—is the value of material movement. Only materials can be funded. To make corporate funds cycle efficiently and maximize proliferation,