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由西南财经大学出版社出版的郭复初教授的《国家财务论》一书,是作者多年研究成果,为国有资产的改革提出了新思路。“国家财务”的概念是郭复初教授1988年3月在《财经科学》第3期发表的《社会主义财务的三个层次》一文中首次提出的。经过多年的理论探索和实践检验,本书作了系统阐述。《国家财务论》辟国有资产管理之蹊径,独具特色。 其一,对财务基础理论作了再思考。该书作者在深刻剖析货币收支活动论、货币关系论、资金运动论、分配关系论、价值运动论等五种关于财务本质的学术观点基础上,大胆提出自己的本金投入收益论。认为财务包括财务活动和财务关系两方面,财务即是社会再生产过程中本金的投入与收益活动并形成特定的经济关系。这一观点的提出,较清晰地区分了财务和其他经济范畴,强调了财务活动的目标,揭示了财务活动的特殊
Professor Guo Fuchu’s “National Finance Theory”, published by Southwest University of Finance and Economics Press, is the author’s many years of research results, which put forward new ideas for the reform of state-owned assets. The concept of “state finance” was first proposed by Professor Guo Fuchu in his article “The Three Levels of Socialist Finance” published in the third issue of “Science in Finance and Economics” in March 1988. After years of theoretical exploration and practical testing, the book made a systematic exposition. The “National Finance Theory” offers a unique way of managing state assets. First, the basic theory of finance was rethought. The author of this book boldly put forward his theory of return on capital investment on the basis of profoundly analyzing five academic opinions on the nature of finance, such as the theory of monetary revenue and expenditure, the theory of monetary relations, the theory of capital movement, the theory of distribution relations, and the theory of value movement. Considering that finance includes both financial activities and financial relations, finance is the input and return of principal in the process of social reproduction and forms a specific economic relationship. The proposition of this view makes a clearer distinction between financial and other economic categories, emphasizes the objectives of financial activities and reveals the special features of financial activities