企業(yè)財(cái)務(wù)活動(dòng)包括哪些內(nèi)容?(企業(yè)財(cái)務(wù)活動(dòng)包括哪些內(nèi)容)

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，什么是財(cái)務(wù)管理呢？

so first of all, what is financial management?

財(cái)務(wù)管理是組織企業(yè)財(cái)務(wù)活動(dòng)，處理財(cái)務(wù)關(guān)系的一項(xiàng)經(jīng)濟(jì)管理活動(dòng)。

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

由此可看出財(cái)務(wù)管理與企業(yè)的財(cái)務(wù)活動(dòng)息息相關(guān)，財(cái)務(wù)管理的學(xué)習(xí)離不開(kāi)對(duì)企業(yè)財(cái)務(wù)活動(dòng)的了解與分析。所以我們首先來(lái)了解一下企業(yè)的財(cái)務(wù)活動(dòng)。

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 .

企業(yè)財(cái)務(wù)活動(dòng)是以現(xiàn)金收支為主的企業(yè)資金收支活動(dòng)的總稱。企業(yè)的經(jīng)營(yíng)活動(dòng)不斷進(jìn)行，也就會(huì)不斷的產(chǎn)生資金的收支，企業(yè)資金的收支構(gòu)成了企業(yè)經(jīng)濟(jì)活動(dòng)的一個(gè)獨(dú)立方面，這邊是企業(yè)的財(cái)務(wù)活動(dòng)。

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

企業(yè)的財(cái)務(wù)活動(dòng)主要包括四大方面由企業(yè)籌資引起的財(cái)務(wù)活動(dòng)、由企業(yè)投資引起的財(cái)務(wù)活動(dòng)、由企業(yè)經(jīng)營(yíng)引起的財(cái)務(wù)活動(dòng)、由企業(yè)分配引起的財(cái)務(wù)活動(dòng)

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.企業(yè)籌資引起的財(cái)務(wù)活動(dòng)

企業(yè)從事經(jīng)營(yíng)活動(dòng)，首先必須解決的是通過(guò)什么方式、在什么時(shí)間籌集多少資金。在籌資過(guò)程中，企業(yè)通過(guò)發(fā)行股票、發(fā)行債券、吸收和直接投資等方式籌集資金，表現(xiàn)為企業(yè)資金的

收入；而企業(yè)償還借款、支付利息和鼓勵(lì)以及付出各種籌資費(fèi)用等，則表現(xiàn)為企業(yè)資金的支出。

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.企業(yè)投資引起的財(cái)務(wù)活動(dòng)

企業(yè)籌集資金的目的是把資金用于生產(chǎn)經(jīng)營(yíng)活動(dòng)以取得盈利，不斷增加企業(yè)價(jià)值。企業(yè)把籌集到的資金用于購(gòu)置自身經(jīng)營(yíng)所需的固定資產(chǎn)、無(wú)形資產(chǎn)等，便形成企業(yè)的對(duì)內(nèi)投資;企業(yè)把籌集到的資金投資于其他企業(yè)的股票、債券，與其他企業(yè)聯(lián)營(yíng)進(jìn)行投資以及收購(gòu)另一個(gè) 企業(yè)等，便形成企業(yè)的對(duì)外投資。企業(yè)無(wú)論是購(gòu)買內(nèi)部所需的各種資產(chǎn)，還是購(gòu)買各種證券，都需要支出資金。當(dāng)企業(yè)變賣其對(duì)內(nèi)投資的各種資產(chǎn)或收回其對(duì)外投資時(shí)，會(huì)產(chǎn)生資金的收人。這種因企業(yè)投資而產(chǎn)生的資金收支，便是由投資引起的財(cái)務(wù)活動(dòng)。

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.企業(yè)經(jīng)營(yíng)引起的財(cái)務(wù)活動(dòng)

企業(yè)在常的經(jīng)營(yíng)過(guò)程中，會(huì)發(fā)生一系列的資金收支。首先，企業(yè)要采購(gòu)材料或商品.以便從事生產(chǎn)和銷售活動(dòng)，同時(shí)，還要支付工資和其他營(yíng)業(yè)費(fèi)用:其次，當(dāng)企業(yè)將產(chǎn)品或商品售出后，便可取得收人，收回資金;最后，如果企業(yè)現(xiàn)有資金不能滿足企業(yè)經(jīng)營(yíng)的需要，還要采取短期借款方式來(lái)籌集所需資金。上述各方面都會(huì)產(chǎn)生資金的收支，屬于企業(yè)經(jīng)營(yíng)引起的財(cái)務(wù)活動(dòng)。

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.企業(yè)分配引起的財(cái)務(wù)活動(dòng)

企業(yè)在經(jīng)營(yíng)過(guò)程中會(huì)產(chǎn)生利潤(rùn)，也可能會(huì)因?qū)ν馔顿Y而分得利潤(rùn)，這表明企業(yè)有了資金的增值或取得了投資報(bào)酬。企業(yè)的利潤(rùn)要按規(guī)定的程序進(jìn)行分配。首先要依法納稅;其次要用來(lái)彌補(bǔ)虧損，提取盈余公積;最后要向投資者分配股利。這種因利潤(rùn)分配而產(chǎn)生的資金收支便屬于由利潤(rùn)分配引起的財(cái)務(wù)活動(dòng)。

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.

這四種類型的財(cái)務(wù)活動(dòng)是相互聯(lián)系，相互依存的，這四個(gè)方面構(gòu)成了完整的企業(yè)財(cái)務(wù)活動(dòng)，也對(duì)應(yīng)著財(cái)務(wù)管理的基本內(nèi)容：企業(yè)籌資管理、企業(yè)投資管理、營(yíng)運(yùn)資本管理、利潤(rùn)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，本篇文章介紹到這里就暫時(shí)告一段落了。