目前,对资金概念的认识,存在多种看法,其中有:财产价值说、钱(货币)物说、周转增殖说和二重说(使用价值和价值)等。但多数教材、参考资料都倾向于财产价值说或钱(货币)物说。如由葛家树同志主编的《经济核算与经济效果》一书中,对资金下的概念就是这样:“资金是一个社会主义的经济范畴。它是由具有价值的社会主义财产构成。资金既包括物资,也包括货币。”我认为,目前对资金概念的认识,还不够明确。仅把资金的存在形式及其所体现的生产关系作了概括,而没有把资金的本质说出来。概念是反映事物本质特征的。人们把在实践基础上所得到的感性材料进行加工改造,撇开非本质的部分,找出本质的特征,就得出了概念。本质的特征就是事物的性质,以区别于 At present, there are many views on the concept of capital. Among them are the value of property, the theory of money, the theory of capital growth and the theory of double use (value of use and value). However, most textbooks and reference materials tend to say property value or money. In the book Economic Accounting and Economic Effects, edited by Comrade Ge Jiashu, the concept of capital is like this: “Capital is a socialist economic category, and it consists of valuable socialist property. Including supplies, including currency. ”I think the current understanding of the concept of capital is not clear enough. Only the existing form of capital and the relations of production embodied by it are summarized, without saying the essence of capital. The concept reflects the essential characteristics of things. People have transformed the perceptual material obtained on the basis of practice into practice, leaving aside the non-essential parts and finding out the essential features. The essence of the nature of things is the nature of the difference