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Theenterpriseobtainsincomethroughtheinvestmentanduseoffunds,andrealizestheappreciationoffunds.Theenterpriseshoulddeductvariousexpensesandlossesinproductionandoperationfromtheincomeitobtains,andfinallyobtainprofits.Fortheprofitsofenterprises,firstly,incometaxmustbepaidtothestateinaccordancewiththelaw,andthedistributionofthispartofthefundsiscompulsory;secondly,variousprovidentfundsandpublicwelfarefundsshallbedrawninaccordancewiththelawtobeusedforenterpriseriskfundsandcollectivewelfarefacilitiesforemployees;finally,theprofitsshallbeallocatedtoallThisisthefocusofenterpriseincomedistributionandthefocusoffunddistributionmanagement.Enterprisesshould,onthepremiseoffollowingthenationaldistributionpolicy,proceedfromthelong-terminterestsoftheenterprise,reasonablydeterminethescaleandmethodofincomedistribution,sothattheenterprisecanobtainthegreatestlong-terminterests.Funding,investmentanddistributionarethemainfinancialactivitiesofanenterprise.Theyareinterdependentandinteractwitheachother.Theyacttogetherintheproductionandoperationprocess,promotethecontinuousmovementoffunds,andultimatelyobtainthegreatestprofit.Thesethreeconstitutethemaincontentoffinancialmanagement.
Inaddition,financialmanagementalsoincludesthemanagementofdailyassets.Dailyassetmanagementreferstotheregularmanagementofvariousassetsbyenterprises,includingbudgetingofcashreceiptsandexpenditures,formulationofmaterialprocurementplans,inventorymanagement,andmaintenancemanagementoffixedassets.Strengtheningthemanagementofdailyassetsisaprerequisiteandnecessaryworktoensurethenormalprogressofproductionandbusinessactivitiesandimprovetheefficiencyofassetuse.