《财务与会计》1984年第6期刊载了刘建民同志《如何计算基本建设结余资金》一文(以下简称刘文),文中提出计算基本建设结余资金(以下简称基建结余资金)应当包括设备储备借款的观点,我们持有不同看法。本文拟就这个问题谈几点意见,与刘建民同志商榷,并就教于关心这个问题的同志们。我们认为,基本建设资金是计算基建结余资金的基础;而基本建设资金减去基本建设支 Finance and Accounting, No. 6, 1984, published a paper entitled “How to Calculate Capital Outlay Capital” by Comrade Liu Jianmin (hereinafter referred to as Liu Wen), and proposed that calculation of capital surplus funds (hereinafter referred to as capital surplus funds) should include equipment reserve borrowings Our point of view, we hold different views. This article intends to talk a few comments on this issue, to discuss with Comrade Liu Jianmin, and to teach those who care about this issue. In our opinion, capital construction funds are the basis for calculating capital surplus funds. Capital construction funds minus capital construction expenditures