论文部分内容阅读
财务对象,是个统称,其实它包括三个方面,即财务分配的对象、财务管理的对象、财务学研究的对象,这是三个既相联系,又相区别的范畴。通常人们把三者混同在一起,这是理论研究欠深化的表现。财务本质是一种经济属性的分配关系。财务分配的对象,可从多方面考察与描述。就其价值形态看,包括C、V、m三个部分;就其范围来看,重在企业内部,但也渗透到企业外部;就其经济内容或性质来看,既包括对生产条件的分配,也包括对生产成果的分配;就其形式来看,在商品货币经济条件下,主要指货币资金或视同货币资金。所谓视同货币资金,是指在财务筹资、财务投资、收益分配三大环节上,实际起着货币资金作用的非货币资产。比如,企业生产经营中需要一台机器设备,购价100万元。这时企业可采取两种方式取得该台设备。一种方式是自己拿出100万元货币资金或从资金市场上筹集100万元货币资金,购回该台设备;一种是采用租赁方式从其它企业或机构承租该台设备。显然,当采用后一种方式时,实物形态的机器设备实际上充当了货币资金的作用。财务管理的对象,即财务管理的客体,财务活动
The financial object is a collective term. In fact, it includes three aspects: the object of financial distribution, the object of financial management, and the object of financial research. This is a category that is both related and different. Usually, people mix the three together, which is a manifestation of the lack of theoretical research. The nature of finance is a distribution of economic attributes. The object of financial distribution can be examined and described in many aspects. In terms of its value form, it includes C, V, and m. In terms of its scope, it focuses on the internal part of the company, but it also penetrates into the outside of the company. In terms of its economic content or nature, it includes both the distribution of production conditions. It also includes the distribution of production results; in terms of its form, under the economic conditions of commodity currencies, it mainly refers to monetary funds or funds deemed to be the same. The so-called equivalent monetary funds refer to the non-monetary assets that actually play the role of monetary funds in the three major links of financial financing, financial investment, and income distribution. For example, a company needs a machine and equipment in its production and operation, and the purchase price is 1 million yuan. At this time, the company can take the equipment in two ways. One way is to take out one million yuan of monetary capital by oneself or raise one million yuan of monetary capital from the capital market to buy back the equipment; one way is to lease the equipment from other companies or institutions by way of leasing. Obviously, when the latter approach is adopted, the physical form of the machine equipment actually acts as a monetary fund. The object of financial management, ie the object of financial management, financial activities