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读过刘贵生等同志在《财务与会计》1987年第三期发表的《资金运动、财务、财务活动辨析》一文(以下简称《辨析》)。对其中的一些看法,笔者实感不能苟同。《辨析》一文旨在弄清资金运动、财务、财务活动以及财务管理等几个概念的联系与区别,此举确属必要。令人遗憾的是事与愿违。 1.混淆了财务与财务活动的区别《辨析》是这样论述财务的:“资金也是不会自动地进行这种循环往复的运动的,这样就产生了怎样使资金不断运动的客观要求。由此也便产生了有关使资金运动的经济事务。这种有关企业资金运动方面的经济事务称为财务。它包括资金的筹集、使用和分配。” 《辨析》又这样来论述财务活动:“为了使企业资金有效地运动从而获得增值了的价值,人们便会进行资金的筹集、投入、使用、消费、增值、收回和分
He read the article entitled ”Analysis of Fund Movements, Finances, and Financial Activities“ published by Liu Guisheng in the third issue of ”Financial and Accounting“ (hereinafter referred to as ”Differential Analysis“). For some of these views, the author can not agree. The article “Differentiation” aims to clarify the links and differences between the concepts of fund movement, finance, financial activities, and financial management. This is indeed necessary. What is regrettable is that things are counterproductive. 1. Confusing the difference between financial and financial activities The “Financial Analysis” discusses finances in this way: “The funds will not automatically carry out this kind of cyclical movement. This leads to the objective requirement of how to keep the funds constantly moving. This has also created economic affairs related to the movement of funds. This economic activity concerning the movement of corporate funds is called finance. It includes the collection, use, and distribution of funds.” “Financial Analysis” discusses financial activities again: "In order to make corporate funds move effectively to gain added value, people will raise, invest, use, consume, add value, recover, and distribute funds.