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资金是会计学中的一个重要的基本范畴。但至今大家对其认识仍然很不统一。关于资金内涵的认识,大致有以下几种不同观点。 1.货币表现说:“在社会主义再生产过程中物资价值的货币表现就是资金。” 2.钱物说:“社会主义资金,是用于社会主义扩大再生产过程中有价值的物资和货币。” 3.价值说。“资金就是再生产过程中运动着的价值。” 4.增殖说:资金是“能够增加剩余价值的媒介价值。”
Capital is an important basic category in accounting. However, up to now, everyone still has a very different understanding of it. There are roughly the following different views on the understanding of the connotation of funds. 1. The currency performance said: “The monetary performance of the value of goods in the process of socialist reproduction is capital.” 2. Qian said: “Socialist funds are used for the expansion of the socialist production of valuable materials and currency.” 3. Values. “Funding is the value of movement in the reproduction process.” 4. Proliferation: Funds are “the medium value that can increase the surplus value.”