The Research Of Enterprise Financial Management Based On Contradictions And Balance Of Capital Movement

Financial management is the most important part of enterprise management in microcosmic view. People attach more and more importance to financial management in practical activities, and apply their selves to the constructions of financial management theory and improve the academic status of it constantly in research activities. In the new period of economic development, because the in and out environment of enterprise financial management changes enormously, it strikes the conventional financial management theory, and there divulges unknown fields and false problems in explaining and instructing financial management, and the financial management theory of our country cries for breakthrough,prolongation,conformity,innovation.Enterprise is the assembly of capital, and it is expressed as a contract-network formed through capital movement. With the development of the times, capital movement brings a series of new changes and new requirements, and all kinds of contradictions evolve. Because the unbalance of capital movement contradictions brings some problems, it makes enterprises in financial trouble even face conjunctures or bankruptcy. In this background, based on the basic financial management theory, this text focuses on the practical needs of enterprise financial management, and tries to establish a new theoretical explanation and a new introductory formula. It solves and explains the contradictions of capital movement by systematic concepts,mechanisms and methods, promoting enterprise financial management standards, increasing the effectiveness of it, and guaranteeing the lasting development of enterprises.To achieve this goal, this text mainly combines normative study with empiric study. It determines the nature and status of the financial capital from the point of view of development firstly, and confirms capital as the core concept of financial management system. As a starting point, this text establishes capital movement financial essence concept through comparing with the other financial essence concepts. Since then, it reveals and explains the law of contradiction movement of capital movement by the thing self-contradict method, and it makes more analysis of two kinds of contradictions of capital movement-natural contradictions and stakeholders contradiction with specific cases. Then it follows the logical main line"capital movement-contradictions-balance", making new observation and consideration of the meaning, goal, hypothesis of financial management from the point of view of the contradiction and balance of capital movement, completing the determination of the nature and status of financial management. Finally, to enhance the workability of this theory, this text sets up a balance mechanism-financial governance, financial strategies, financial evaluation to achieve capital movement contradictions balance. As a result of the new research perspective and the same logical main line, this text not only achieves diverse theoretical research development of financial management but also completes the initial construction of the overall financial management theory from the point of view of production.This text is divided into 9 chapters:The first chapter is introduction, which introduces briefly the thesis background,the purpose and significance of research,inland and overseas research trends,research areas,research methods and the possibility of innovation.The second chapter is the basic of financial management theory which bases on contradictions and balance of capital movement. Through establishing advanced capital system and movement mode, completing the positioning of capital and capital movement in financial management theory system, reconstructing enterprise capital movement mode, explaining the law of contradiction movement and the way to solve contradiction---balance, this chapter forms the basic concept platform of this text, and it introduces the relevant theory which is used by the subsequent chapters.The third chapter is the analysis of natural contradiction mechanism, and the fourth chapter is the analysis of stakeholders contradiction mechanism of capital movement. The two chapters make a systemic analysis of form, causes, impact of natural contradictions and stakeholders contradiction of capital movement. It answers how and what kind of contradictions of capital movement, also a number of cases are confirmed and illuminated.The fifth chapter is the theory kernel of enterprise financial management which bases on contradictions and balance of capital movement. This chapter is established in capital movement financial essence concept and the law of contradiction movement, regarding financial management as the basis of the dynamic balance management of the capital movement contradiction, basing on oppugning the problems of financial management goal and financial management hypothesis research, and bringing new enterprise financial management goal and hypothesis system. The theoretical relativity and logical relationship among the three basic theory areas-financial essence,financial management goal,financial management hypothesis which were neglected by the domain of financial management are fully demonstrated.The sixth chapter is enterprise financial governance which bases on contradictions and balance of capital movement. It analyses contradiction balance effectiveness of enterprise financial governance, providing ideas to achieve capital movement contradiction balance considering governance mechanisms and governance means.The seventh chapter is enterprise financial strategy which bases on contradictions and balance of capital movement. It analyses contradiction balance effectiveness of various strategies, pointing out that timely and dynamic financial strategy plays an active role in guiding natural contradiction balance, adopting examples to confirm and explain.The eighth chapter is enterprise financial evaluation which bases on contradictions and balance of capital movement. It brings the orientation and principles of constructing enterprise financial balance evaluation system, and points out how to choose and conceive evaluation methods and index.The ninth chapter is research result and expectation. It makes a conclusion of the whole text, and has an idea on how to carry out the next phase of research towards the deficiencies of the research.