财务管理理论结构的系统论构建设想

On the Systematic Theory of the Structure of Financial Management Theory

从系统论的角度看,财务管理理论结构是一组依一定结构由若干密切联系的财务要素构成的有组织的集合体。不同财务要素之间的时空联系,即系统关系,是整个财务管理理论结构系统中的系统核,它决定了财务管理理论结构中诸要素之间的结构形式,也就决定着财务管理理论结构的功能。因此,财务管理理论结构应以整个理论结构系统中的系统核——系统关系——为核心进行构建。

From the point of view of systems theory, the structure of financial management theory is the organized aggregate that a group is formed by several financial elements of maintaining close ties in accordance with certain structure. Space-time connection between different financial elements --that is , systematic relationship, is a systematic core in the whole structural system of financial management theory, which determines the structural form between all financial elements in the structure of financial management theory, just determining the function of the structure of financial management theory. Therefore, the structure of financial management theory should be constructed for the core with the systematic core--systematic relationship in the structural system of the whole theory.