摘要
传统财务理论研究由于历史和现实的原因存在诸多局限。加强财务治理结构的概念框架研究,以此改进、完善和发展传统的财务理论,对于建立健全财务治理结构和完善公司治理结构,提高公司财务决策的科学性和财务决策执行的效率,推进我国产权制度改革,加速社会主义市场体系建设具有重要的现实意义和深远的历史意义。
Because of the historical and realistic reasons, some of limitations have existed in the research of the traditional financial theory. There are very important realistic significance and far-reaching historical significance to strengthen the research in the concept framework of financial administrative system to reconstruct, improve and perfect the traditional financial theory, which helps to establish the sound financial administrative system so as to enhance the scientificness of the financial decision-making, increase the executive efficiency of financial decision-making, to advance the reform of property mechanism, and to speed up the construction of the socialist market system.
出处
《杭州电子工业学院学报》
2004年第2期12-14,共3页
Journal of Hangzhou Institute of Electronic Engineering
关键词
财务理论
产权制度
财务治理结构
社会经济环境
research of financial theory
property mechanism
financial administrative structure
