中国财务理论形成与前沿

The Development and Frontier of China's Financial Theories

新中国成立以后,从经济发展时期看,大体经历了国民经济恢复时期、计划经济时期和社会主义市场经济时期几个大的阶段,我国财务理论也经历了从引进前苏联财务理论、探索中国财务理论、引进西方财务理论到构建有中国特色的财务理论的发展历程。本文对不同阶段的重要事项和重要观点进行了梳理和评述,对我国财务理论发展的前沿问题进行了探索,以期为推动和深化财务理论研究,加强财务管理和促进经济发展作出应有的贡献。

Since the birth of New China in 1949, the economic development period can be divided into the following three stages: national economic recovery stage, planned economy stage and socialist market economy stage. Meanwhile, the financial theory can also be divided into the following four steps: introducing the Soviet Union theory, probing China's theory, borrowing western theory and building a China's financial theory system with its own characteristics. This paper tries to overview important items and viewpoints at different times and to explore the frontier of financial theories in China, in order to promote financial theory research, strengthen financial management and boost economic growth.