市场经济条件下财务管理理论创新的三维视觉

The Triple - viewpoint on the Theory of Financial Management Innovation under the Condition of Market - oriented Economy

十六届三中全会提出“完善”社会主义市场经济体制。为了与完善的市场体制相适应,财务管理学理论体系必须全面创新。本文试图从“市场化”、“人本化”、“全球化”的角度,探索财务管理理论创新的前提、创新的背景和创新的视觉,尝试着为财务管理理论的创新提供一种新的思维模式,搭建一个新的创新“平台”。

It's said to improve the market - economy - system on the Third plenary session of the 16th CPC central committee. To match with the sound market - system, the theory of financial management must be innovated. This paper discusses the hypothesis, background and viewpoint on the three aspects - marketing, humanism and globalization. It provides a new mode and establishes a new platform on the innovation of the theory of financial management.