摘要
在分析了各种不同财务起点理论的缺陷及共同的盲点 ,并对财务理论与财务管理理论区别认识之后 ,提出财务理论结构的逻辑起点应是双起点的 ,并以双逻辑起点为基础 ,构建出财务理论结构的基本框架。
The text firstly present the respective deficiencies and common defects of diffrent finiancial basis theories presently addressed .Second through the recognizition of the distinction between financial theories and finiancial managerial theories,we can advance that the logic basis of the structure of fiiancial theories should be dual basis. Finally according to this dual logical basis ,we can construct the basis framework of finiancial theories.
出处
《山西财经大学学报》
北大核心
2001年第2期95-97,共3页
Journal of Shanxi University of Finance and Economics
关键词
财务理论
财务管理理论
本金
财务目标
财务会计
financial theories
financial managerial theories
the principal
financial goal
