财务管理学的发展和展望

The Development and Prospect of Financial Management

财务管理学是财务管理理论和知识体系的总结与概括。本文根据西方主要发达国家财务管理实践和理论在不同阶段所涉及和讨论的主要问题,以及新中国重大经济管理体制变迁对财务管理学的影响划分,把中、西方财务管理学的发展划分为不同阶段。最后,本文从财务管理范围、财务治理、财务管理过程与融资方式创新方面对财务管理学未来发展给予展望。

Financial management is the general summary of the financial management theory and knowledge systems.According to the main issues of financial management practice and theory discussed by the main western developed countries in different stages,and the influence of China＇s major economic management system revolution,this paper divides the development of Western and Chinese financial management into different stages.Finally,the future development of financial management is prospected from the innovation of financial management scope,financial governance,financial management process and financing way.