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企业金融是指以企业为中心,凭借信用方式由企业独立承担风险的融资活动,其目的是以最佳方式为项目筹得所需资金和合理营运资本,扩大资产控制规模和取得证券投资收益。在社会主义市场经济条件下,企业金融是企业获得和配置资金的重要手段,企业财务管理以企业金融为重心在我国有深远的历史意义和现实意义。但是在我国企业财务管理重心实现由财务会计、财务控制到企业金融的转变还存在许多障碍,如企业负债率过高、金融市场还不完善,落后的投资银行业和社会公众的投资现状以及企业财务管理人员知识结构的缺陷等等。本文试图结合我国现状对如何实现企业财务管理重心的转移进行一些探讨。
Corporate finance refers to the enterprise-centered, credit-based financing activities undertaken independently by the enterprise. Its purpose is to raise the necessary funds and reasonable working capital for the project in the best way, expand the scale of assets control and obtain the return on securities investment. Under the condition of socialist market economy, corporate finance is an important means for enterprises to obtain and allocate funds. Corporate financial management focuses on corporate finance in our country has far-reaching historic and practical significance. However, there are still many obstacles to realize the transformation from financial accounting and financial control to corporate finance in the focus of corporate finance management in our country. For example, the debt ratio is too high, the financial market is not perfect, the investment status of backward investment banking and social public, Financial management personnel knowledge structure defects and so on. This article attempts to combine with the current situation of our country to discuss how to realize the shift of the focus of corporate financial management.