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《会计研究》1993年第3期刊登了夏冬林同志《资金结构及其优化》一文(以下简称“夏文”),拜读后使我对资金结构方面问题的认识前进了一步,受益匪浅;同时,我亦觉“夏文”对资金结构含义的界定稍显不妥,现将之提出来以求教于夏冬林同志及财会同仁。 “夏文”在考察了传统资金结构(即固定资金、流动资金和专项资金的构成)后,得出结论认为,新体制下“资金结构是资金来源渠道的结构,更确切地说,是资金性质的结构”。
In the 3rd issue of “Accounting Research” (1993) published the article “Combination of Capital Structure and Optimization” by Comrade Xia Donglin (hereinafter referred to as “Xiawen”). After reading this book, I made a step forward in my understanding of the capital structure and benefited greatly; I also think that the definition of the meaning of the funding structure by “Xiawen” is slightly inappropriate. We now propose it to seek advice from Comrade Xia Donglin and colleagues in the finance and accounting department. After examining the structure of traditional funds (ie, the composition of fixed funds, liquidity funds, and special funds), “Xiawen” concluded that under the new system, “fund structure is the structure of the sources of funds, and more precisely, funds. The structure of nature."