本文所说的经理,泛指商业企业的领导人,也包括商办工厂的厂长。随着经济体制改革的深入发展,不少经理重视经济效益和经济核算,对利润比较关心,但是,有一些经理还缺乏资金观念。主要原因有二:一是对资金与利润的关系认识不清;二是受长期以来资金供给制的影响。社会主义的资金,目前在我国学术界有多种解释。通常认为是国民经济中财产物资的货币表现;有的认为资金是用于扩大再生产的有价值的物资和货币;有的认为资金不仅有价值,而且它在运动中保存并增加自己的价值。 The managers mentioned in this article refer to the leaders of commercial enterprises and also the directors of the factory. With the in-depth development of economic system reform, many managers attach importance to economic efficiency and economic accounting. They are more concerned about profits. However, some managers still lack the concept of funding. There are two main reasons: one is the unclear understanding of the relationship between capital and profits; the other is the long-term impact of the supply system. The socialist funds currently have many explanations in our academic circles. Generally considered to be the currency performance of property assets in the national economy; some believe that funds are used to expand reproduction of valuable materials and currencies; some believe that funds are not only valuable, but that it is preserved in the movement and increase its own value.