郭廷友同志以“也谈资金结构及其优化”对拙文(《会计研究》1993年第3期)提出批评,读罢深受启发,收获不小,感触很大,笔者不揣浅陋,写就短文,以就教于郭廷友同志和会计界同仁。 第一,拙文开宗明义,论述资金结构应为权益结构,但未定义资金。权益结构与资本结构大致相同,只是广义的资本不包括短期负债。 现实经济生活中,“资金”大多指“钱”(当然是用于生产经营的“钱”),人们常说的缺乏资金一般是指搞不到钱,也就是说没有资金 Comrade Guo Tingyou criticized Min Wen (“Accounting Research”, No. 3, 1993) by saying “Also talks about the structure of capital and its optimization”. The reading was deeply inspired, the gains were not small, and the sentiments were very large. The author did not talk much, write short essays, In order to teach Comrade Guo Tingyou and my colleagues in the accounting profession. First, the article reads Kaizong Mingyi. It states that the fund structure should be an equity structure, but no funds are defined. The equity structure is roughly the same as the capital structure, except that broadly defined capital does not include short-term liabilities. In real economic life, “funds” mostly refer to “money” (of course, “money” for production and operation). People often say that the lack of funds generally means that there is no money, that is, there is no capital.