企业资本运营探讨

资本运营已成为我国经济实施战略性结构调整、实现经济资源合理布局、转变经济发展方式、提高经济整体素质和国际竞争力的重要手段。文章探讨的主要内容有三部分：一是如何理解资本运营的概念和特点;二是怎样从财务管理理论角度区分资本运营的财务要素;三是简单介绍资本运营的主要模式。

On the Capital Operation of Enterprise

Capital operation has become an important means for China to achieve strategically structural adjustment and implementation of rational distribution of economic resources,to change the approaches of economic development and improve the overall quality of the economy and interna-tional competitiveness.This article aims to probe into the following parts： the first is how to understand the concept and characteristics of capital operation;the second is how to understand the financial elements from the point view of the theory of financial management;the third is to intro-duce the main models of capital operation.