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近年来,我国理论界与实务界对财务职能的研究很活跃,在理解与认识上,出现了一些不同的观点和主张。主要有: 第一,认为财务只具有管理职能。主要是企业根据资金运动的客观规律,依靠国家计划及财务制度,通过计划、核算、分析等工作,正确地组织、调节企业资金形成、分配和运用过程中的财务关系。第二,认为财务具有管理与监督两个职能。在社会主义经济管理中,企事业等单位的财务部门利用价值规律,对其生产经营活动进行控制和调节。第三,认为财务具有管理、调节与控制三种职能。所谓调节,就是通过财务行为平衡财务目标;所谓控制,就是以政策、制度、计划(或目标)为依据,对财务活动进行约束、指导和干预,使之符合原定要求。目前,理论界还有多种财务职能之说,在此不一一列举。笔者就财务职能问题谈谈自己的看法。我认为,财务管理与财务信息的提供和处理,是财务的两种基本职能。财务本质,就是财务主体与其资金运动过程的制约关系,这种关系是通过一定的财务活动体现出来的。我们把这种由财务本质决定,并反映财务本质的财务活动功能,称之为财务职能,这种职能包括两个方面的内容;
In recent years, the research on the financial functions of the theoretical and practical circles in China has been very active. There have been a number of different views and opinions on understanding and understanding. The main ones are: First, think that finance only has management functions. It is mainly based on the objective law of the movement of funds, relying on national plans and financial systems, through planning, accounting, analysis, etc., to properly organize and regulate the financial relationships in the formation, distribution and application of corporate funds. Second, we believe that finance has two functions of management and supervision. In socialist economic management, the financial departments of enterprises, institutions, and other units use the law of value to control and regulate their production and business activities. Third, we believe that finance has three functions of management, regulation and control. The so-called adjustment is to balance the financial goals through financial behavior; the so-called control is based on policies, systems, plans (or goals), and the financial activities are restricted, guided and intervened to meet the original requirements. At present, there are many kinds of financial functions in the theoretical community, which are not listed here. The author talks about his own opinions on financial functions. I believe that the provision and processing of financial management and financial information are two basic financial functions. The essence of finance is the restrictive relationship between the financial entity and its fund movement process. This relationship is reflected through certain financial activities. We call this kind of financial activity, which is determined by the nature of finance and reflects the nature of finances, as a financial function. This function includes two aspects;