摘要
财务哲学是从哲学层面上研究财务行为的普遍性和根本性问题,是关于财务主体作用于财务本体,财务本体能动地反作用于财务主体的世界观和方法论的学说。它是以反思财务行为重大问题的人本根据和探索财务行为客观走势的内在规律为现实基础,以财务要素内在矛盾和否定关系为动力,具有解析性、批判性、方法论等价值。
Financial philosophy studies universal and fundamental problems in financial activities on philosophy level.It is a theory of world outlook and methodology about financial subject acting on financial ontology and financial ontology reacting on financial subject,which takes inner contradictions and negative relations in financial elements as motive power,having values of analysis,critique and methodology.
出处
《辽宁工程技术大学学报(社会科学版)》
2004年第2期113-116,共4页
Journal of Liaoning Technical University(Social Science Edition)