《财会通讯》1987年第6期和1988年第4期分别刊登了郭振明、田震生两同志对资金与基金含义的看法。(?)后,仍惑有商榷之必要。资金和基金的含义,以前的确没有严格区分,以致常有混用现象发生。如“国家资金”又叫“国家基金”,“更新改造基金”又称“更新改造资金”,等等。这种现象虽于实际工作无甚大碍,但却引起了一些认识上的混乱。对此,如果认为只在字面上作些修正,就可解决有关内涵和外延的认识问题,那笔者委实不敢苟同。要明确资金与基金在外延上的区别,必须先了解两者在内涵 The 6th and 1988th editions of the “Accounting Newsletter” in 1987 and 1988 respectively published views on the meaning of funds and funds by the two comrades Guo Zhenming and Tian Zhensheng. After (?), it is still necessary to confuse business. The meaning of funds and funds has not been strictly differentiated in the past, resulting in the phenomenon of mixed use. Such as “national funds” is also called “national funds”, “renewal and reconstruction funds” also known as “renewal and transformation funds”, and so on. Although this phenomenon is not very harmful in practical work, it has caused some confusion in understanding. In this regard, if we think that we can only make some corrections in the literal sense, we can solve the problem of connotation and extension. The author does not dare to agree. To clarify the difference between capital and funds in the extension, we must first understand the two in the connotation