一、财务的本质在商品经济条件下,每个企业都是独立的商品生产者,企业进行生产和交换都离不开货币这个媒介,货币用来进行生产,创造财富,从而转化为资本或资金,由于社会主义生产资料公有制,它采取资金的形式,体现社会主义的生产关系。企业进行生产,必须筹足一定数量的资金用于购买生产资料,预付劳动工资,支付其他生产费用等等,同时企业所生产的商品价值的实现 First, the nature of finance Under the conditions of commodity economy, each enterprise is an independent producer of goods. Enterprises can not do without money and the medium for production and exchange. Money is used to produce and create wealth, which translates into capital or capital. Because of the public ownership of socialist means of production, it takes the form of capital and embodies socialist production relations. For enterprises to carry out production, a certain amount of funds must be allocated for the purchase of production materials, advance payment of labor wages, payment of other production costs, etc., and the realization of the value of goods produced by enterprises.