建立以财务管理要素为核心的财务管理理论体系之构想

Establishing an Financial Management Theory System with the Financial Management Elements as its Kernel

本文针对当前我国财务管理理论体系研究中存在的财务管理要素不够明确、对财务管理基本理论体系的构成知识元素的概括不够准确、对财务管理理论体系各构成元素之间的关系的概括不够科学等问题 。

This article reveals such problems as some obscene factors existing in the theoretic system of financial management in China;the lack of exactness of generalizing constitutional knowledge factors in the principle theory-system of financial management;the lack of a scientific generalization of the relations between the constitutional factors in the theoretic system of financial management.And it also raises a new conception of theoretic system of financial management on the basis of financial management factors.