资金的概念是一个关系到会计学、财务管理学的最为重要的基础问题。但目前理论界尚存有不少的分歧。笔者略加归类,大致有如下四种主要观点:1.资金“就是物资的货币表现(也包括货币本身)”。2.资金是“国民经济中财产物资的货币表现”。3.资金就是“能够增加剩余产品价值的媒介价值”。4.资金“是一个社会主义的经济范畴,它是 The concept of capital is a most important basic issue that concerns accounting and financial management. However, there are still many differences in the theoretical circles at present. The author is slightly classified, generally has the following four main points: 1. Money “is the monetary performance of goods (including the currency itself).” 2. Funds are “the monetary performance of property and materials in the national economy.” 3. Funds are “the medium value that increases the value of the surplus product.” 4. Capital "is a socialist economic category, it is