目前,经济学界对于社会主义企业财务管理原则问题,很少论及。本文拟在总结我国企业理财实践经验的基础上,就财务管理原则的内容,谈点自己的认识,以期抛砖引玉。1.效益性原则。提高经济效益是一切经济工作的中心和归宿。财务管理更应讲究效益,研究生财、聚财、用财之道。无论是制定财务管理制度和方法,编制财务计划,还是进行资金的筹集、使用和分配决策都要以此作为出发点。企业理财的效益性主要体现在两个方面:一是以较少的资金占用和耗费,取得较多的盈利,二是以较少的资金占用和耗费,生产经营更多满足人民生活需要的使用价值。经济效益包括企业经济效益和社会经济效益, At present, the economics community rarely discusses the issues of the financial management principles of socialist enterprises. This article intends to sum up our understanding of the principles of financial management on the basis of summarizing our country’s corporate finance practice experience, with a view to attracting valuable comments. 1. Benefit principle. Improving economic efficiency is the center and destination of all economic work. Financial management should pay more attention to the benefits of postgraduate finance, wealth, and financial methods. Whether it is the formulation of financial management systems and methods, the preparation of financial plans, or the mobilization, use, and distribution of funds for decision-making must use this as a starting point. The profitability of corporate finance is mainly reflected in two aspects: First, less capital is used up and consumed, and more profits are obtained. Second, less capital is used up and consumed, and production and operation meet the needs of people’s lives. value. Economic benefits include corporate economic and social economic benefits,