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《财会通讯》1987年第6期,刊登了郭振明同志“应澄清‘资金’与‘基金’含义的混乱”的文章。文中以“资金比基金的范围大”、“基金应该是整个资金的组成部分”为基点来澄清“资金”与“基金”含义的混乱。这既没有说清这两个概念的内涵,也没有说清其外延。在我国,“资金”是指公有财产物资价值的货币表现;“基金”是指具有不同用途的资金来源,即表示以货币形态反映的财产物资的资金来源。用货币来表现各种“基金”的运用情况,就称为“资金”。因此,简单说来,基金表示资金的来源,资金表示基金的运用。这样明确和区分两个概念,符合其本质含义,使用就不会混乱了。如在资金平衡表中,表的
In the sixth issue of Accounting Newsletter, No. 6, 1987, Comrade Guo Zhenming published an essay “Clarifying the confusion between the capital and the fund”. The paper clarifies the chaos of the meaning of “fund” and “fund” on the basis of “the fund is larger than the fund” and “the fund should be an integral part of the fund”. This did not clarify the connotation of these two concepts, did not clarify its extension. In our country, “funds” refers to the monetary performance of the value of public goods and materials. “Fund” refers to the source of funds with different purposes, that is, the source of funds that reflects the property and materials in the form of currency. The performance of various “funds” in terms of currency is called “funding.” Therefore, in a nutshell, the fund represents the source of funds and the funds represent the use of funds. Such a clear and distinction between the two concepts, in line with its essential meaning, the use will not be confused. As in the balance sheet, the table