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作者认为，财务是一个永恒的经济范畴。把财务理解为价值运动和资金运动的观点，是一种狭义的财务观。从广义上看，财务是指社会财富方面的事务或业务，这些事务或业务的发生，都会引起某个利益主体的财产物资的增减变化。文章指出，财务的本质是生产关系。一定社会条件下的生产关系，是财务范畴的一切表现形态的决定因素和存在基础。财务是会计的对象，会计是关于财务的一项管理职能；财务管理与会计管理的关系，是由其管理性质和管理方式所决定的。
The author believes that finance is an eternal economic category. To interpret finance as a value movement and a capital movement perspective is a narrow view of finance. In a broad sense, finance refers to the affairs or business of social wealth. The occurrence of these affairs or businesses will cause changes in the changes of property and materials of a certain stakeholder. The article points out that the essence of finance is the relations of production. The relations of production under certain social conditions are the determining factor and foundation for all manifestations of the financial category. Finance is the object of accounting, accounting is a financial management functions; financial management and accounting management, is determined by the nature of its management and management.