财务管理理论体系构建的系统观与财务要素的确立

财务管理理论体系作为一个系统 ,它是一组依一定结构而存在的具有密切联系的若干财务理论知识要素形成的组合 ,其中财务要素是构成财务管理活动的必要原质。不对财务要素进行概括 ,就不可能或很难把财务理论体系说清楚。而当前我国在财务管理体系研究中均未对财务要素明确规范 ,这有违系统性特征。财务要素的构建应以资本为核心要素 ,由资本要素衍生出资产、收益、成本、财权几个派生要素

Foundation of the Financial Management System from Systematic Points of View and Establishment of Essential Factors of Finance

The theory of financial management,regarded as a system,is a combination formed by a number of knowledge elements of certain structure and contract close each other. The essential factors of finance are necessary elements in it. It is unable or difficult to make clear the theory system of finance if the essential factors have not been summarized. Nowadays, the case is just as so,which goes against the systematic feature. The author thought the capital is the key factor, from which specific factors can be derivated such as asset, earning,cost and financial power.