任何学科的发展都离不开理论的指导,没有理论指导的实践是盲目的实践,财务学作为一门新兴学科亦离不开科学的理论指导。就目前财务理论发展现状而言,如何构建科学的财务理论结构,加快财务理论发展,加强理论对财务实践指导力度,是财务理论界亟需解决的问题。本文拟以本金理论为 The development of any discipline can not be separated from the guidance of theory. The practice without theoretical guidance is a blind practice. As a new discipline, finance can not be separated from scientific theoretical guidance. As far as the status quo of financial theory is concerned, how to construct a scientific financial theory structure, speed up the development of financial theory, and strengthen the guidance of theory to financial practice are problems urgently to be solved in the field of financial theory. This article intends to principal theory as