资金运动

在信贷市场中，商业银行信贷资金运动过程主要涉及商业银行与企业两个主体。

In the credit market , the credit funds movement procedure of the commercial bank mainly involves two main bodies , the bank and the enterprise .

而企业风险都会从反映资金运动的财务风险中反映出来，通过对企业财务风险的分析和控制可以了解和控制反映实物运动的经营风险。

Because the enterprise risks will be reflected in financial risks from the funds movement , we can understand and control the business risks which reflect physical movement through the analysis and control of corporate financial risks .

制造资源计划MRPⅡ系统（ManufacturingResourcesPlanning）是指以物料需求计划MRP（MaterialRequirementsPlanning）为核心，对物资运动和资金运动统一管理的闭环经营生产管理系统。

The MRP ⅱ system ( Manufacturing Resources Planning System ) is a close - loop business - production management system which has MRP ( Material Requirements Planning ) as the kernel to unify the organization and management of material / capital movement .

论社会资金运动的宏观调控体系

On the Macro - Control System of the Movement of Social Funds

投资与融资是企业资金运动不可分割的两方面，他们构成了企业的两项基本财务活动。

The financing and investment are the two basic financial activities of a company .

财务风险是财务活动（资金运动）过程中的风险。

Financial risks occur on the process of capital movement ( financial activity ) .

相对于现行的主流会计理论，尤其是会计核算理论而言，资金运动会计理论则是独树一帜。

Fund-movement accounting theory was theorized and developed by the accounting predecessors in China .

资金运动会计理论价值新论

On Value of Fund - movement Accounting Theory

税收会计是国家各级税务机关核算和监督税收资金运动的一门专业会计，它和税务会计分属于两种不同的会计学科体系。

Tax accounting is a specialized accounting for the country to check and supervise tax fund .

企业资金运动系统的哲学观

Philosophy in Enterprise Capital Movement System

寿险公司的资金运动是寿险公司经营活动的反映，它本身又受到经营活动的制约。分析寿险公司的现金流风险必须从寿险的资金分析出发。

A large amount of cash flow risk has been accumulated in Chinese life insurance companies .

财务是进行财务预测，编制财务预算，正确处理或调整资金运动中的各种经济关系；

Finance is to give financial forecast , work out financial budget and adjust relation of fund turnover .

高校财务风险是指高校在运营过程中因资金运动而面临的风险。

University financial risk is the risk that universities confront when capital running in the process of operating .

在前述对会计信息及不确定性信息概念的基础上，提出了会计信息不确定性的内涵，认为会计信息的不确定性是指：作为显信息的会计信息偏离企业资金运动价值方面的潜信息的特性。

Deterministic intension of the accounting information uncertainty is the goal in this chapter . Relevant concepts are discussed .

新世纪呼唤更新观念，资本营运理财观念全面体现了公司财务的本质特征，与资金运动理财观念相比较，资本营运呈现出显著的特征。

New age needs new concept . The concept of capital operation fully incarnate the essence of corporate finance .

人本会计学以研究会计行为为主体，研究会计人员在从事会计工作中与资金运动相关的思维和行为的活动。

Human-oriented accounting focuses on accounting behavior , studies accountants thinking and activities relevant to accounting operations and capital workings .

在资金运动的过程管理中，还需考虑社会保障资金的风险管理与社会保障资金的监督管理。

During the management of funds moving , risk management and supervision of social security funds management should also be considered .

财务管理是通过价值形态对企业资金运动进行决策、计划和控制的综合性管理。

Financial management is an integrated management form , which makes decision 、 planand control the enterprise funds by value form .

基于这样的考虑，本文在介绍了针对独立经济体的相关研究以后，阐述了作为开放系统的地区金融所受到的外部影响，主要是跨地区资金运动问题。

The paper expatiate the outside influence on area finance and economy as an open system after introducing relative research facing independent economy .

资金运动会计理论对于重新认识会计理论研究的逻辑起点、会计的本质和会计教育思想有重大的意义。

Fund-movement accounting theory has great importance of researching the logical starting point of accounting theory , accounting essence and accounting education mission .

筹资和投资作为现代企业的两项基本财务活动，是现代企业资金运动中不可分割的两个方面。

Financing and investment as the two basic modern enterprise financial activities , is the modern enterprise fund two indivisible aspects of the movement .

现行政府会计不能全面反映政府的资金运动，无法体现政府的“隐性债务”，反映信息不充分。

Nowdays , government accounting cannot reflect overall operation of funds and cannot embody " invisible liabilities " . It cannot show abundant information .

在财务管理活动中，融资和投资是企业的两项基本的财务活动，它们都与企业的资金运动密切相关。

Financing and investment are two basic financial activities in financial management , they are both closely related to the movement of funds of enterprises .

受会计信息系统内外不确定性因素的影响，作为显信息的会计信息与企业资金运动的价值方面的潜信息相比，必然存在一定的差异。

Compared accounting information with enterprise fund value information , certain difference exists , for there being various uncertain factors in the accounting information system .

艾滋病防治经费管理，可按资金运动过程分为资金筹集、分配、拨付与使用，以及监督与评估等环节。

Funding management of AIDS prevention and cure could be divided into funding raise , allocation , appropriation and expenditure , and supervision and evaluation .

同时，也让同学们了解税收是财政活动的重要组成部分，是财政资金运动过程的起点，也是各种财政活动得以实现的保证。

As important parts of the fiscal activities , taxation is necessary financial resources to make sure the government could carry out its duties properly .

反映和控制资金运动的过程，便是会计的两大基本职能，企业经营决策需要会计的参与。

Reacting and controlling the process of cash flow is two basic functions of accounting , therefore , the enterprise making correct decisions needs accounting participation .

在某种程度上，滨海新区投资体制实际上是以政府投资为核心的资金运动过程。

To some extent , the investing system in the new coastal area is exactly the capital moving process , which is centering on government investment .

在出资者所有权和法人财产权相分离的现代企业制度下，建立在资金运动论基础之上的现有财务风险管理理论和方法已不能很好地满足出资者和经营者对财务风险管理的不同需要。

Under modern enterprise system , current financial risk management theory and methods on the basis of fund movement theory , cannot meet the demands of investors and managers .

高校作为非营利性经济组织，同企业一样也面临着由于资金运动带来损失的财务风险。

Universities are faced with the financial risk because of the loss that capital running , that is the same of the enterprise , as a non-profit economic organizations .