财务方法研究的理论探讨

Theoretical Discussion on Financial Method Research

财务方法是财务理论的具体化,是财务理论指导财务管理实践的必要中介和桥梁,是财务目标实现的基础和财务理论体系的基点。系统论、控制论、信息论为科学的现代财务管理方法奠定了理论基础,影响财务方法研究的因素主要有理财环境的变迁、理财目标的变化以及理财范围的拓展,财务方法的研究对于财务理论和实践的发展具有非常重要的价值。

Financial method is the embodiment of financial theories,and also bridges between financial theories and financial management practice.This paper analyzes the influencing factors of financial method research such as financial environment change,financial objective change and financial extension,which will be of help to financial theories and practice.