对“资金平衡关系”和“资金守恒运动”的看法——与黄浩林同志商榷

• 作 者: 熊立元
• 机 构: 柳江县物资局,
• 出 处: 广西会计
• 发表日期: 2004年期
• 关键词: 黄浩 复式记帐 总体平衡 财产物资 结构平衡 再生产过程 内部平衡 企业单位 货币形式 经营资金

《广西会计》1991年第3期刊登了黄浩林同志“关于资金守恒原理与复式记帐理论”一文(下称《黄文》)。文中对“资金平衡关系”和“资金运动”问题提出新的理论见解。笔者阅后,仔细思索,觉得仍有欠妥之处,有进一步商讨必要。现略陈管见,以求赐教。一、关于“资金平衡关系”问题《黄文》认为“资金平衡关系是资金的总体平衡关系与资金的结构平衡关系的统一”。“资金结构平衡关系是资金内部平衡关系,它

“Guangxi Accounting” 1991 third issue of Comrade Huang Haolin published “on the principle of conservation of funds and double accounting theory,” a text (hereinafter referred to as “Huang Wen”). The article puts forward new theoretical opinions on the problem of “capital balance” and “capital movement”. After reading the book, think carefully, that there are still defects, there are further discussions necessary. Is slightly oversight, in order to enlighten me. First, on the “balance of funds” issue “Huang Wen” that “the balance of funds is the overall balance of funds and the balance of the structural balance of funds.” "The balance of financial structure is the internal balance of funds, it