检索国内外公司财务学的教科书不难发现,公司财务的内容大多侧重于具体的理财方法和技术,在主流的方法论框架内还没有形成一套成熟和规范的概念框架或理论结构,有限的一些探讨财务管理理论结构的文献也缺 Retrieving textbooks of domestic and foreign corporate finance is not difficult to find that most of corporate finance focuses on specific wealth management methods and technologies and has not yet formed a set of mature and normative conceptual frameworks or theoretical structures within the mainstream methodological framework. Some limited The literature on the theoretical structure of financial management is also lacking