企业财务管理工作的出发点就是企业必须要根据自身的生产、对外投资的需要,利用资本市场以及筹资渠道,快速有效地为企业筹集需要的资金活动。因其直接影响到企业是否能正常进行相关的生产经营活动,因此,企业必须按照科学合理的原则开展筹资工作。 The starting point of enterprise financial management is that enterprises must, according to their own production, the need for foreign investment, the use of capital markets and financing channels, quickly and effectively raise funds needed for business activities. Because of their direct impact on whether the normal business related to the production and business activities, therefore, enterprises must carry out fund-raising work in accordance with the principle of scientific and reasonable.