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公司理财已经不再是传统意义上的财务管理了,它是我国公司理财领域出现的新情况新问题,也是市场经济条件下结合我国国情对公司理财提出的新的要求,我们必须顺应时代发展的趋势,迎接历史的挑战。 一、公司理财与传统的财务管理 公司理财与传统的财务管理并不相同。公司理财,是指社会再生产过程中主要以公司为主体的本金的投入与取得收益的活动及其所形成的经济关系,也称财务关系。其经济属性表现为本金的投入(筹资、投资、耗资)和取得的收益(收入、分配),其社会属性体现为本金的投入相联系的以货币形式表现的各种经济关系体系。
Corporate finance is no longer financial management in the traditional sense. It is a new situation and new issue that has emerged in the field of corporate finance in our country. It is also a new demand for corporate finance in combination with China's national conditions under market economy. We must conform to the development of the times Trend, to meet the challenges of history. First, corporate finance and traditional financial management Corporate financial management and traditional financial management are not the same. Corporate finance, refers to the process of social reproduction in the main corporate-based capital investment and the proceeds of the activities and the resulting economic relationship, also known as the financial relationship. Its economic properties are represented by the input of principal (financing, investment, capital expenditure) and the proceeds (income, distribution) whose social attributes are manifested in various monetary systems of economic relations linked to the input of principal.