论文部分内容阅读
一、社会主义财务是一个客观的经济范畴,还是一个主观的经济管理范畴?关于社会主义财务的属性问题,学术界有不同看法.有的同志认为,财务是一个客观的经济范畴,并从财务规律的高度论述了财务的本质及其职能;也有一些同志则认为财务是一个主观的经济管理范畴,完全从财务管理工作的角度出发,只分析、论证和说明财务管理的概念、财务管理的本质及财务管理的任务,避而不谈财务的本质和职能.这两种看法实际上关系到财务到底是经济基
First, the socialist finance is an objective economic category, or a subjective category of economic management? On the issue of the nature of social finance, academia have different views. Some comrades think that finance is an objective economic category, and from the financial The law has discussed the essence and function of finance. Some comrades think that finance is a subjective category of economic management. Only from the perspective of financial management, it only analyzes, demonstrates and explains the concept of financial management and the essence of financial management And the task of financial management, to avoid talking about the nature and function of the financial.These two views are actually related to the financial in the end is the economic base