试分析资金运行杨隆骞在社会主义市场经济体制下，人们对于会计学和财务学研究对象的认识，目前已基本上取得了共识。这就是企业在微观经济活动中的资金运动。毫无疑问资金运动的规律是财务学和会计学的基础理论。但不能否认至今我们对资金运动的环节与过程、资金各种运动... Analysing the operation of funds Yang Longzheng Under the socialist market economic system, people’s understanding of the subjects of accounting and finance studies has basically reached consensus. This is the capital movement of companies in microeconomic activities. There is no doubt that the law of fund movement is the basic theory of finance and accounting. However, we cannot deny that we have so far been involved in the movement of funds and the processes and funding of various sports...