关于财务的涵义问题,当前主要有4种观点: 其一,经济业务论。认为财务是“企业、机关、事业单位或其它经济组织中,有关资金的筹集、调拨、使用、分配、偿还等方面的经济业务。”这种观点并没揭示财务的本质。因为筹集、调拨、使用、分配、偿还等经济业务,都只是财务的一些现象,这种观点并没有从这众多的现象中抽取出它们共同的本质,即财务内涵。其二,价值运动论。认为“所谓财务,即财务活动,社会再生产过程中价值运动的一种形式,在社会主义条件下表现为资金运动及其所体现的财务关系。”这种观点把财务活动说成是价值运动和财务关系,值得讨论。实 With regard to the meaning of finance, there are mainly four kinds of opinions at present: First, economic business theory. The view that finance is “economic business in the collection, transfer, use, distribution, repayment, etc. of funds in enterprises, institutions, institutions, or other economic organizations.” This view does not reveal the nature of finance. Because the economic activities such as raising, allocating, using, allocating, and repaying are just some of the financial phenomena, this view has not extracted their common essence, financial connotation, from these numerous phenomena. Second, the theory of value sports. It is believed that “so-called finance, that is, financial activity, a form of value movement in the process of social reproduction, is expressed as a fund movement and the financial relations it embodies under socialist conditions.” This view describes financial activities as value movement and Financial relations are worth discussing. real