企业有价证券核算辨析解筹探索与争鸣在党的十五大方针指引下，我国社会主义市场经济健康有序地发展，促使金融体制改革进一步拓展，为企业经济的发展创立了适宜的外部环境。企业在生产经营活动以外，可以通过金融行为，即筹资和投资，更加合理地运筹资金，用来增加企业的... Under the guidance of the guideline of the 15th Party Congress, the socialist market economy in our country has developed in a healthy and orderly manner, prompting further expansion of the reform of the financial system and setting up a suitable external environment for the development of the enterprise’s economy . In addition to the production and business activities of enterprises, through financial behavior, that is, funding and investment, more reasonable operation of funds, used to increase business ...