The financial relationship of an enterprise refers to the economic relationship between the enterprise and the relevant parties in the process of organizing financial activities. The fund-raising activities, investment activities, business activities, profits and their distribution activities of an enterprise are widely related to all aspects of the enterprise. The financial relationship of an enterprise can be summarized as the following aspects.

(A) the financial relationship between the enterprise and its owners

This mainly refers to the economic relationship formed by the enterprise owner investing in the enterprise and the enterprise paying the investment reward to its owner. There are four main types of business owners: (1) country; (2) legal entities; (3) individuals; (4) foreign businessmen. The enterprise owner shall fulfill the obligation of capital contribution in accordance with the investment contract, agreement and articles of association, and form the enterprise capital in time. After an enterprise conducts capital management and realizes profits, it shall distribute profits to the owners in accordance with the proportion of capital contribution or the provisions of the contract and articles of association. The financial relationship between the enterprise and the owner embodies the nature of ownership and reflects the relationship between management right and ownership.

(b) the financial relationship between the enterprise and its creditors

This mainly refers to the economic relationship formed by enterprises borrowing funds from creditors, paying interest and returning the principal on time according to the loan contract. In addition to using funds for business activities, enterprises need to borrow a certain amount of funds to reduce the cost of funds and expand the business scale of enterprises. The creditors of an enterprise mainly include: (1) bondholders; (2) Lending institutions; (3) commercial credit providers; (four) other units or individuals that borrow funds from enterprises. After using the creditor's funds, the enterprise shall pay the creditor interest in time at the agreed interest rate. When the debt is due, the funds shall be allocated reasonably and the principal shall be returned to the creditor on time. The relationship between enterprises and creditors reflects the relationship between debts and creditor's rights.

(three) the financial relationship between the enterprise and the invested entity

This mainly refers to the economic relationship formed by enterprises investing their idle funds in other enterprises in the form of buying stocks or direct investment. With the deepening of economic system reform and the development of horizontal economic union, this relationship will become more and more extensive. Enterprises investing in other units shall fulfill their investment obligations in accordance with the agreement and participate in the profit distribution of the invested units. The relationship between the enterprise and the investee is the relationship between investment and capital, which embodies the nature of ownership.

(four) the financial relationship between the enterprise and the debtor

This mainly refers to the economic relationship formed by enterprises lending their funds to other units in the form of buying bonds, providing loans or commercial credit. After lending funds, an enterprise has the right to require its debtor to pay interest and return the principal according to the agreed conditions. The relationship between enterprise and debtor reflects the relationship between creditor's rights and debts.

(five) the financial relationship of each unit within the enterprise.

This mainly refers to the economic relationship formed by each unit in an enterprise providing products or services to each other in all aspects of production and operation. Under the condition of implementing the internal economic accounting system, the supply, production and sales departments and production units of enterprises should provide products and services to each other for pricing and settlement. This kind of fund settlement relationship formed within the enterprise reflects the interest relationship between various units within the enterprise.

(six) the financial relationship between enterprises and employees

This mainly refers to the economic relationship formed in the process of paying labor remuneration to employees. Enterprises should use their own product sales income to pay wages, allowances, bonuses, etc. To employees, and pay their labor remuneration according to the quantity and quality of labor they provide. This financial relationship between enterprises and employees reflects the distribution relationship between employees and enterprises in the fruits of labor.

(seven) the financial relationship between the enterprise and the tax authorities.

This mainly refers to the economic relationship between the enterprise and the national tax authorities when paying taxes according to the tax law. Any enterprise must pay all kinds of taxes in accordance with the provisions of the national tax law to ensure the realization of national fiscal revenue and meet the needs of all sectors of society. Paying taxes on time and in full is the contribution of enterprises to the country and the obligation to society. Therefore, the relationship between enterprises and tax authorities reflects the right and obligation relationship between paying taxes according to law and paying taxes according to law.