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.
财务的二重性，决定了财务学的研究应从资金运动与企业产权契约关系特征相结合的角度来进行考察。
The financial dual nature determines that the study of finance should be researched from the perspective of combination of capital movement and enterprise's property rights contract characteristics.
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.
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