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目前理论界有少数人提出了所谓“宏观财务”的观点,认为财务是宏观经济领域中的一个经济范踌。其主要理由是:(1)研究企业财务不仅要研究企业内部的财务活动,还必须研究企业与企业、企业与国家之间的经济关系,研究企业内部理财活动与整个社会经济活动之间的关系。既然财务管理所研究的不仅是企业内部的财务活动,那么,财务问题就不仅是个微观问题,同时也是个宏观问题。(2)通常所谓部门财务就是宏观财务(或称中观财务)。(3)国家财务,包括国家财政对企业财务的控制活动,以及国家凭借生产资料所有者权力,对企业或部门的一部分资金或创造的国民收入进行分配与再分配两方面的经济活动。这也是宏观财务,等等。(注) 我们认为,财务管理始终是一种微观经济管理活动,财务范畴,只能是微观经济领域中的一个经济范畴。不存在所谓“宏观财务”问题。宏观财务实际上是国家财政,而财政与财务是两个不同的概念。
At present, there are a few people in the theoretical circle who put forward the so-called “macro-finance” viewpoint and believe that finance is an economic model in the macro-economic field. The main reasons are: (1) Research on corporate finances must not only study the internal financial activities of the company, but also study the economic relations between the enterprise and the enterprise, the enterprise and the country, and study the relationship between internal financial management activities of the enterprise and the entire social economic activities. . Since the financial management studies not only the internal financial activities of the company, financial issues are not only a microscopic issue but also a macroscopic one. (2) Generally speaking, the so-called departmental finance is macro finance (or “medium view finance”). (3) State finance, including state finance’s control over corporate finances, and the country’s economic activities in terms of the distribution and redistribution of a portion of the funds of a company or department or the creation of national income through the power of the owner of the means of production. This is also macro finance, and so on. (Note) We believe that financial management is always a kind of microeconomic management activity. The financial category can only be an economic category in the microeconomic field. There is no such thing as “macro-finance”. Macro finance is actually national finance, while finance and finance are two different concepts.