论文部分内容阅读
什么是资金呢?最早试图给资金下定义的是会计理论工作者。在会计教学中,他们一直把资金说成是“社会主义财产物资的货币表现”。在最近几年出版的《政治经济学》和有关会计教材和著作中,又提出一些新的表述。有的说,“社会主义资金是企业再生产过程中运动着的价值,其基本职能是保证物质资料再生产的不断进行,为劳动者创造和实现新价值提供物质条件”;有的把资金说成是“企业所占用的表现为一定量价值的一切生产资料和货币”;有的表述为“社会主义再生产过程中,生产、分配、流通和消费等环节中,财产物资的价值形式”;还有的认为“资金本身不能创造价值,但资金可以帮助工人创造价值。在这个意义上,资金也可理解为能帮助社会主义企业的劳动者创造和实现新价值(包括利润)的价值”等等。这些表述虽然都比“货币表现”大大地前进了
What is money? The first attempt to define the funds under the accounting theory of workers. In accounting teaching, they always described the capital as “the monetary manifestation of the socialist property and materials.” In recent years, “Political Economics” and related accounting teaching materials and books, also made some new statements. Some said: “Socialist capital is the value of the movement in the process of reproduction. Its basic function is to ensure the continuous reproduction of material information and to provide material conditions for workers to create and realize new values.” Some say that capital “All the means of production and money occupied by the enterprise for a certain amount of value”; some are expressed as “the value forms of property and materials in the process of social reproduction, production, distribution, circulation and consumption”; and Think “money itself can not create value, but money can help workers to create value, in the sense that money can also be understood as helping workers in socialist enterprises to create and realize the value of new value (including profit) and so on. Although these statements than the ”currency performance" greatly progress