在计划产品经济条件下,我国的金融事业落后,企业进行基本建设、技术改造或购置机器设备,主要靠财政拨款或企业的留用基金,完全排斥了金融市场对资金供求调节的作用。党的十一届三中全会以来,随着我国有计划商品经济的发展,企业逐步成为以资金为主导、以市场为导向、组织商品生产流通的经济实体,企业与金融市场的联系日益发展,筹措资金已成为现代企业财务管理的重要任务之 Under the economic conditions of planning products, China’s financial industry is lagging behind. Basic construction, technological transformation or purchase of machinery and equipment by enterprises depends mainly on financial appropriations or corporate retention funds, which completely excludes the role of financial markets in regulating supply and demand for funds. Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, with the development of planned commodity economy in China, enterprises have gradually become capital-oriented, market-oriented, and economic entities that organize the production and circulation of goods. The links between companies and the financial market are increasingly developing. Raising funds has become an important task of modern enterprise financial management