从合同法律相关规定出发证伪“四流合一”
Falsifying the "four flows integration" from the perspective of contract law-related provisions
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| DOI |
10.12208/j.ssr.20250288 |
| 刊名 |
Modern Social Science Research
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| 年，卷(期) |
2025, 5(7) |
| 作者 |
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| 作者单位 |
北京市海淀区葛兰广播人才培训学校 北京
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| 摘要 |
近年来，在传统的“三流合一”，即货物服务流、单据凭证流、资金流的基础上，出现了所谓“四流合一”的概念，即在“三流”之上，加入以合同为代表的法律文件所构成的“合同流”，始于税收征管，被广泛应用于企业管理领域，产生了一系列困扰和理论层面的争议。本文依托“三流合一”架构，从我国法律包括但不仅限于合同的规定出发，结合企业实务，廓清相关范畴，论证“四流合一”在企业会计核算、财务管理、内部控制等语境下的不可成立性。
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| Abstract |
In recent years, based on the traditional "integration of three flows" (i.e., the flow of goods/services, the flow of documents/credentials, and the flow of funds), the so-called concept of "integration of four flows" has emerged. This concept adds a "contract flow" represented by legal documents such as contracts to the "three flows." Originating from tax collection and management, it has been widely applied in the field of enterprise management, causing a series of puzzles and theoretical controversies. Relying on the framework of "integration of three flows," this paper proceeds from the provisions of Chinese laws (including but not limited to contract laws), combines enterprise practices, clarifies relevant categories, and demonstrates the untenability of the "integration of four flows" in the contexts of enterprise accounting, financial management, internal control, etc.
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| 关键词 |
三流合一；四流合一；合同流
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| KeyWord |
Integration of three flows; Integration of four flows; Contract flow
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| 基金项目 |
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| 页码 |
144-146 |
耿于天*.
从合同法律相关规定出发证伪“四流合一” [J].
现代社会科学研究.
2025; 5; (7).
144 - 146.