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，什么是財務管理呢？

so first of all, what is financial management?

財務管理是組織企業財務活動，處理財務關系的一項經濟管理活動。

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

由此可看出財務管理與企業的財務活動息息相關，財務管理的學習離不開對企業財務活動的了解與分析。所以我們首先來了解一下企業的財務活動。

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 .

企業財務活動是以現金收支為主的企業資金收支活動的總稱。企業的經營活動不斷進行，也就會不斷的產生資金的收支，企業資金的收支構成了企業經濟活動的一個獨立方面，這邊是企業的財務活動。

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

企業的財務活動主要包括四大方面由企業籌資引起的財務活動、由企業投資引起的財務活動、由企業經營引起的財務活動、由企業分配引起的財務活動

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.企業籌資引起的財務活動

企業從事經營活動，首先必須解決的是通過什么方式、在什么時間籌集多少資金。在籌資過程中，企業通過發行股票、發行債券、吸收和直接投資等方式籌集資金，表現為企業資金的

收入；而企業償還借款、支付利息和鼓勵以及付出各種籌資費用等，則表現為企業資金的支出。

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.企業投資引起的財務活動

企業籌集資金的目的是把資金用于生產經營活動以取得盈利，不斷增加企業價值。企業把籌集到的資金用于購置自身經營所需的固定資產、無形資產等，便形成企業的對內投資;企業把籌集到的資金投資于其他企業的股票、債券，與其他企業聯營進行投資以及收購另一個 企業等，便形成企業的對外投資。企業無論是購買內部所需的各種資產，還是購買各種證券，都需要支出資金。當企業變賣其對內投資的各種資產或收回其對外投資時，會產生資金的收人。這種因企業投資而產生的資金收支，便是由投資引起的財務活動。

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.企業經營引起的財務活動

企業在常的經營過程中，會發生一系列的資金收支。首先，企業要采購材料或商品.以便從事生產和銷售活動，同時，還要支付工資和其他營業費用:其次，當企業將產品或商品售出后，便可取得收人，收回資金;最后，如果企業現有資金不能滿足企業經營的需要，還要采取短期借款方式來籌集所需資金。上述各方面都會產生資金的收支，屬于企業經營引起的財務活動。

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.企業分配引起的財務活動

企業在經營過程中會產生利潤，也可能會因對外投資而分得利潤，這表明企業有了資金的增值或取得了投資報酬。企業的利潤要按規定的程序進行分配。首先要依法納稅;其次要用來彌補虧損，提取盈余公積;最后要向投資者分配股利。這種因利潤分配而產生的資金收支便屬于由利潤分配引起的財務活動。

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.

這四種類型的財務活動是相互聯系，相互依存的，這四個方面構成了完整的企業財務活動，也對應著財務管理的基本內容：企業籌資管理、企業投資管理、營運資本管理、利潤及其分配的管理。

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告一段落了。