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企业财务活动包括哪些内容(公司财务管理是指)

本文发表于2022-6-11 16:35:5126人浏览

财务管理的学习可以帮助我们训练财务思维,能对生活中的一些基础的财务现象做出分析判断,也能很好的培养我们的价值观,让我们开启我们的学习之旅吧。

the study of financial management can help us to train financial thinking, to analyze and judge some basic financial phenomena in life, to cultivate our values, and to start our study journey。

那么首先,什么是财务管理呢?

so first of all, what is financial management?

[财务管理是组织企业财务活动,处理财务关系的一项经济管理活动。]

[financial management is an economic management activity that organizes financial activities of an enterprise and handles financial relations. ]

由此可看出财务管理与企业的财务活动息息相关,财务管理的学习离不开对企业财务活动的了解与分析。所以我们首先来了解一下企业的财务活动。

this is the definition given by financial management , which shows that financial management is closely related to the financial activities of the enterprise , financial management learning is not separated from the understanding and analysis of the enterprise financial activities .so let's first learn about the financial activities of the business 。

[企业财务活动是以现金收支为主的企业资金收支活动的总称。企业的经营活动不断进行,也就会不断的产生资金的收支,企业资金的收支构成了企业经济活动的一个独立方面,这边是企业的财务活动。]

[ enterprise financial activities are the general term of enterprise capital income and expenditure activities mainly on cash income and expenditure .the business activities of the enterprise continue to develop , which will constantly generate the capital revenue and expenditure . the income and expenditure of the enterprise funds constitute an independent aspect of the enterprise economic activities , and this is the financial activities of the enterprise .]'s

企业的财务活动主要包括四大方面[由企业筹资引起的财务活动]、[由企业投资引起的财务活动]、[由企业经营引起的财务活动]、[由企业分配引起的财务活动]

the financial activities of enterprises mainly include four aspects [financial activities caused by enterprise financing ],[ financial activities caused by enterprise investment ],[ financial activities caused by enterprise operation ],[ financial activities caused by enterprise distribution]

1.企业筹资引起的财务活动

企业从事经营活动,首先必须解决的是通过什么方式、在什么时间筹集多少资金。在筹资过程中,企业通过发行股票、发行债券、吸收和直接投资等方式筹集资金,表现为企业资金的

收入;而企业偿还借款、支付利息和鼓励以及付出各种筹资费用等,则表现为企业资金的支出。

enterprises engaged in business activities, the first thing must be solved is how and when to raise how much funds. in the process of raising funds, enterprises raise funds by issuing stocks, issuing bonds, absorbing and directly investing, which is manifested as enterprise funds

income; while enterprises repay loans, pay interest and encouragement, and pay a variety of financing costs, it is reflected in the expenditure of enterprise funds。

2.企业投资引起的财务活动

企业筹集资金的目的是把资金用于生产经营活动以取得盈利,不断增加企业价值。企业把筹集到的资金用于购置自身经营所需的固定资产、无形资产等,便形成企业的对内投资;企业把筹集到的资金投资于其他企业的股票、债券,与其他企业联营进行投资以及收购另一个 企业等,便形成企业的对外投资。企业无论是购买内部所需的各种资产,还是购买各种证券,都需要支出资金。当企业变卖其对内投资的各种资产或收回其对外投资时,会产生资金的收人。这种因企业投资而产生的资金收支,便是由投资引起的财务活动。

the purpose of raising funds is to use funds for production and operation activities to make profits and increase the value of enterprises. if an enterprise uses the funds raised for the purchase of fixed assets and intangible assets needed for its own operation, it will form the internal investment of the enterprise; the enterprise will invest the funds raised in the stocks and bonds of other enterprises, invest jointly with other enterprises, and purchase another enterprise, etc., and form the foreign investment of the enterprise. enterprises need to spend funds whether they buy all kinds of assets needed internally or buy all kinds of securities. when an enterprise sells all kinds of assets it invests in or recovers its foreign investment, it will produce the recipient of funds. this kind of capital income and expenditure caused by enterprise investment is the financial activity caused by investment。

3.企业经营引起的财务活动

企业在正常的经营过程中,会发生一系列的资金收支。首先,企业要采购材料或商品.以便从事生产和销售活动,同时,还要支付工资和其他营业费用:其次,当企业将产品或商品售出后,便可取得收人,收回资金;最后,如果企业现有资金不能满足企业经营的需要,还要采取短期借款方式来筹集所需资金。上述各方面都会产生资金的收支,属于企业经营引起的财务活动。

enterprises in the normal business process, will occur a series of income and expenditure of funds. first of all, enterprises should purchase materials or commodities. in order to engage in production and sales activities, at the same time, pay wages and other operating expenses: secondly, when the enterprise sells the product or commodity, it can obtain the recipient and recover the funds; finally, if the existing funds can not meet the needs of the business, short-term borrowing is also used to raise the required funds. the above-mentioned aspects will produce the income and expenditure of funds, belong to the financial activities caused by the operation of enterprises。

4.企业分配引起的财务活动

企业在经营过程中会产生利润,也可能会因对外投资而分得利润,这表明企业有了资金的增值或取得了投资报酬。企业的利润要按规定的程序进行分配。首先要依法纳税;其次要用来弥补亏损,提取盈余公积;最后要向投资者分配股利。这种因利润分配而产生的资金收支便属于由利润分配引起的财务活动。

enterprises will produce profits in the course of operation, or they may get profits because of foreign investment, which indicates that enterprises have the appreciation of capital or get investment remuneration. the profits of the enterprise shall be distributed in accordance with the prescribed procedures. first, we should pay taxes according to law; secondly, we should make up for losses and draw surplus reserves; finally, we should distribute dividends to investors. this kind of fund income and expenditure caused by profit distribution belongs to the financial activity caused by profit distribution。

这四种类型的财务活动是相互联系,相互依存的,这四个方面构成了完整的企业财务活动,也对应着财务管理的基本内容:企业筹资管理、企业投资管理、营运资本管理、利润及其分配的管理。

these four types of financial activities are interrelated and interdependent , and these four aspects constitute complete enterprise financial activities and also correspond to the basic content of financial management : enterprise financing management , enterprise investment management , working capital management , management of profits and their distribution 。

由于篇幅原因,本篇文章介绍到这里就暂时告一段落了。

due to space reasons, this article is introduced here for the time being。