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Theenterpriseobtainsincomethroughtheinvestmentanduseoffunds, andrealizestheappreciationoffunds.Theenterpriseshoulddeductvariousexpensesandlossesinproductionandoperationfromtheincomeitobtains, andfinallyobtainprofits.Fortheprofitsofenterprises, d'une part, incometaxmustbepaidtothestateinaccordancewiththelaw, andthedistributionofthispartofthefundsiscompulsory, d'autre part, variousprovidentfundsandpublicwelfarefundsshallbedrawninaccordancewiththelawtobeusedforenterpriseriskfundsandcollectivewelfarefacilitiesforemployees, enfin, theprofitsshallbeallocatedtoallThisisthefocusofenterpriseincomedistributionandthefocusoffunddistributionmanagement.Enterprisesshould, onthepremiseoffollowingthenationaldistributionpolicy, proceedfromthelong-terminterestsoftheenterprise, reasonablydeterminethescaleandmethodofincomedistribution, sothattheenterprisecanobtainthegreatestlong-terminterests.Funding, investmentanddistributionarethemainfinancialactivitiesofanenterprise.Theyareinterdependentandinteractwitheachother.Theyacttog etdansleprocessusdeproductionetd'exploitation,promouvoirlemouvementcontinudesfonds,etenfin,obtenirleplusdeprofit.
Par ailleurs,lagestionfinancièrecomprendégalementlagestiondesavoirsjournaliers.Lagestiondesactifsjournalièresdésignelagestionrégulièredesdiversactifsdesentreprises,ycomprenantlabudgétisationdesrecettesetdesdépenses,laformulationdesplansd'approvisionnementmatériel,lagestiondesstocksetlagestiondemaintenancedesactifsfixes.