新中国七十年财务理论创新与学科发展

The Innovation and Development of New China’s 70 years of Financial Theory

改革开放前三十年,中国财务理论由全面引进前苏联的货币关系理论体系向资金运动论理论体系转变,适应中国企业财务管理实践的需要。改革开放四十年来,中国财务理论创新与学科发展进入了新的历史阶段。在微观财务理论方面,按照财务理论分析的逻辑起点不同,先后形成了以财务本质为起点、以本金为起点、以财务管理环境为起点和以产权为起点的几大财务理论体系。除此而外,许多财务学者还对财务的本质、职能、运行规律、管理原则、管理制度与管理方法提出不少创新观点。在宏观财务理论方面,中国财务学者提出了原创性财务理论观点,初步形成了国家所有者财务(国家财务)、国家监督者财务的理论体系。财务学科建设也随财务理论创新而不断发展,适应了社会主义市场经济发展的需要。展望未来财务理论创新,将主要围绕智能财务理论、新的经济发展理念财务理论、财务风险控制理论、企业长期财务战略理论和宏观财务理论创新的方向发展,财务学科也将增加新的内容。

In the 30 years before the reform and opening,China has totally adopted the Currency Relationship Theory from the former Soviet Union at the beginning,and then transited to the Capital Movement Theory.In the last 40 years,Chinese financial theory has gone into a new era.In microscopic view,four different financial analysis theories have developed successively.Their logical starting points are from the financial nature,from the principal,from the financial management environment and from the property rights respectively.Some of the scholars have brought up their own innovations on financial nature,financial functions,operation rules,management principle,regulations and methods.In macroscopic view,Chinese financial scholars have also built up their original theories,in which the State-owner Financial Theory(National Financial Theory)and the State-supervisor Financial Theory are the main two branch systems.The financial discipline has also got a very great development to adapt to the Socialist Market Economy development requirement.The future perspective o f Chinese financial theory development will be mainly focused on the intelligent-financial theory,the new-economic-idea financial theory,the risk-controlling theory,the corporate long-term strategy theory,and the macro-financial theory,and Chinese financial discipline will have more contents.