产权财务基础理论研究述评

Comments on the Basic Finance Theory Based on Modern Property-Right Theory

通过对财务本质、财务主体、财务分层、财务目标、财务职能等几个财务基础理论问题的文献综述,比较系统地展示了产权财务基础理论研究的现状,揭示了基于法人财产权的现有研究成果存在的不足之处,并在现代企业理论的框架内,提出了基于企业所有权的财务基础理论诸观点。

The article exhibits the status quo of the basic finance theory based on property-right theory, and points out the limitation of the existing study results about the financial essence, subject, delamination, object, function, and etc, which are based on the conception 'juridical personal property-right'. The authors try to explain the basic finance theory based on the arrangement of the ownership of the firm in the framework of the mainstream firm theory.