财务职能基本理论及其拓展分析（And expand the analysis of the basic theory of financial function）.docVIP

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财务职能基本理论及其拓展分析（And expand the analysis of the basic theory of financial function）.doc

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财务职能基本理论及其拓展分析（And expand the analysis of the basic theory of financial function）

财务职能基本理论及其拓展分析（And expand the analysis of the basic theory of financial function） And expand the analysis of the basic theory of financial function The basic theory of financial function and expand the analysis of 2009-02-03 21:24:15 Author: Zuo Guiyun Zhang Ruifang Dai Xuemei [Abstract] financial enterprises with the change of environment, the content of expanding, increasingly perfect, gradually expand the functions of system. This article through the analysis of enterprise financial functions, for the future development trend of the forecast. [keyword] financial function of the financial nature of the financial target First, corporate finance and financial functions Finance, namely financial activities, is referred to as the special economic relations enterprise capital movement in the process of reproduction and the. In the process of production and operation of enterprises, capital is the basic cell of financial activities, enterprise funds began to purchase, production, sales experienced three stages, continuous cycle from the monetary fund, including fund raising, five aspects of delivery cost, income distribution and economic content. At the same time in the process of the operation of complex and also formed a variety of business and financial investors, creditors, government departments and the public. The finance function is refers to the enterprise financial inherent in the operation of the function. The function of financial source in economic relations in enterprise capital movement and its performance, including financing, investment, cost, distribution in the process of management functions: prediction, decision, plan, control, analysis. The traditional financial function theory based on property theory, financial stratification theory, from the financial management subject (owner and operator) point of view to study the financial function is more scientific. From the perspective of the definition of financial functions more responsibilities and func