对于财务学中的若干基本理论问题,目前理论界颇多争议。贵刊1992年第8期同时刊载了刘贵生、李金发两位同志的文章,对财务的对象和职能问题提出了许多有益的见解。但仔细推敲,有些观点似乎难以成立,下面就此略抒己见。探讨财务的对象和职能,首先必须认清和界定什么是财务。通常我们所说的财务,是指社会财富方面 At present, there are quite a lot of controversies in the theoretical circle regarding some basic theoretical issues in finance. Your issue No. 8, 1992 also published articles by two comrades, Liu Guisheng and Li Jinfa, which put forward many useful opinions on the financial targets and functions. However, careful scrutiny, some of the views seem difficult to set up, the following to express their views on this. To explore the financial objects and functions, we must first understand and define what is financial. Usually what we mean by financial means social wealth