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一关于基金的概念,目前国内主要有以下几种解释: 1、基金是国民经济中有特定用途的物资或资金(《辞海》)。 2、基金是在社会经济活动中建立的具有特定用途的物资或资金(《简明社会科学辞典》)。 3、基金是在社会主义再生产过程中,通过国民收入的分配和再分配形成的具有专门用途的资金(《政治经济学辞典》许涤新主编)。 4、基金是具有特定用途的资金(《会计辞典》上海人民出版社)。以上各种解释,都把“基金”并入了“资金”中,忽视了“基金”本身固有的特点,忽视了二者的区别, 马克思在《资本论》中多次使用过基金这个概念。实际上,基金是有特定含义的,不能把它与资金相混同。我们长期以来把“基金”与“资金”混用,原因之一是没有对马克思使用“基金”概念的内含作仔细研究,另一个重要原因可能是受苏联的影响。苏联经济学界是一直把生产资金说成生产基金,把流通资金说成流通基金,还把固定资金说成固定基金,把流动资金说成流动基金的。
First, the concept of the fund, the current domestic mainly in the following explanations: 1, the fund is a national economy with specific uses of goods or funds (“Ci Hai”). 2. Funds are purpose-built materials or funds established in socio-economic activities (“Concise Social Science Dictionary”). 3. Funds are earmarked funds formed through the distribution and redistribution of national income during the socialist reproduction (Xu Dixin, the chief editor of the Political Economy Dictionary). 4, the fund is a purpose-specific funds (“Accounting Dictionary” Shanghai People’s Publishing House). All the above explanations incorporate “fund” into “fund”, neglecting the inherent characteristics of “fund”, ignoring the difference between the two, and Marx’s concept of using fund repeatedly in Capital. In fact, the fund has a specific meaning, you can not confuse it with the funds. One of the reasons why we have long mixed “funds” with “funds” is that one important reason for not using the concept of “funds” in Marxism for careful study is probably influenced by the Soviet Union. The Soviet economists have always referred to the productive capital as a productive fund, the circulating fund as a circulating fund, fixed funds as a fixed fund, and the working capital as a liquid fund.