论财务要素的构建

On the Establishment of Essential Factors of Finance

理财作为企业管理的核心内容，当前正越来越受到人们的重视。财务理论界为适应不断发展的企业管理实践的需要，亟需构建一套概念明确、结构完整的财务理论与方法体系。作为这一体系基石之一的财务要素自然而然地成为财务理论研究的重要课题。

Financing is regarded as the heat of the business administration. Therefore, a clear and comprehensive financial theory and methodlogical framwork is urgent to be established in order to meet the needs of the development of the business administration. The essential factors of finance is of course and important subject of financial theory research.