关于财政、财务和金融的职能定位问题研究

Functional Difference Between Public Finance, Corporate Finance and Monetary Finance

财政、金融和财务在概念和职能方面的混浠,将给学习型组织、理论研究、公司财务实际工作和政府公共管理带来严重危害。财政是国家优化配置和分配社会公共资源、公共产品的经济学。公司财务是财务学的核心部分,该部分的主要内容是在不确定情况下进行有限资源的跨时间配置,具体工作是组织财务活动,处理财务关系,实现价值创造最大化。金融则主要是解释和解决货币功能的开发利用、金融媒介的机制设计和管理、货币流通量的控制和均衡以及国家或地区的货币政策等问题。

The confusion of public finance, monetary finance and corporate finance in terms of their concepts and functions greatly endangers learning- type organizations, theoretical research, the practical work of corporate finance and governmental public management. Tile public finance is the economics about the national optimal allocation and distribution of social resources. Corporate finance is the key part of financial studies concerning the time - transcending allocation of limited resources. Monetary finance is to interpret and solve the development and utilization of monetary functions, mechanism design and management of financial media, the regulation of monetary circulation and national or regional monetary policies.