人们常常将资金运动、财务、财务活动等几个不同的概念混为一谈。有人认为“财务活动就是工业企业再生产过程中的资金运动”。有人认为“所谓财务即财务活动”。也有人注意到了这些概念间的区别,但却没有作出可以接受的解释。我们认为弄清这些概念无论对理论建设或是对实际工作都会有益的。下面谈谈我们对这几个概念的认识。大家知道,资金是社会主义条件下能够带来价值增值额的价值,但资金是不会自行带来这种增值额的,只有使资金处于不断运动中,才能实现这种价值增值的目的。所谓资金运动是指再生产过程中伴随着实物运动而又相对独立于实物运动的一种价值运动。具体到企业来说,是指资金通过生产、流通过程,历经供应、生产、销售三个阶段,相应地采取储备资金、生产资金、商品资金三种形态,循环往复 People often confuse several different concepts such as fund movement, finance, and financial activities. Some people think that “financial activity is the capital movement in the reproduction process of industrial enterprises.” Some people think that “so-called financial or financial activities”. Some people have also noticed the difference between these concepts, but they have not made acceptable explanations. We think that it will be useful to clarify these concepts both for theoretical construction and for practical work. Let’s talk about our understanding of these concepts. We all know that capital is the value that can bring about value-added value under socialist conditions, but funds will not bring this value-added amount on their own. Only by keeping capital in constant motion can this value-added purpose be achieved. The so-called financial movement refers to a kind of value movement that is accompanied by physical movement and relatively independent of physical movement during the reproduction process. Specifically speaking, for enterprises, it refers to the three stages of the supply, production, and sales of funds through production and distribution, and correspondingly adopting three forms of reserve funds, production funds, and commodity funds.