论财务学的边界及其相关科学

On Confines of Finance and Related Sciences

财务学与财政学、金融学和会计学,在某些方面仍然存在概念混淆、理论误用等问题。在欧美国家,只有一个finance,在我国,finance被解释为财务学和金融学两种称谓,这种情况严重影响着学术研究,在实践上也带来很大的混乱和危害。财政学是国家优化配置和分配社会公共资源及其产品的经济学,从现在的西方财务文献看,finance实际是private finance,西方的财政学与财务学已完全是两个不同学科。至于金融学,实际是西方的货币经济学——monetary economics,而不是我们说的finance。研究表明,我国的金融学是金银货币融通经济学的简称,我国的财务学即欧美国家的finance。金融学与财务学完全是不同的学科。

The finance and the public finance, the monetary economics and the accounting, still had the concept confusion; the theory in certain aspects has been misused. As it is known to all, in European and American countries, only one kind of finance exists, But in China, f＇mance is explained for the finance and monetary finance, which seriously affects the academic fundamental research and also brings chaotic and the harm in the practice, The research indicates the misconception among these sciences and draws the important confines among them.