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财务理论结构是构建财务理论体系的概念框架体系,构建首尾一贯、逻辑严密的理论结构体系是财务理论体系发展的基础。本文在分析了各种不同财务起点理论的缺陷和共同的盲点,并对财务理论与财务管理理论区别认识后,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,构建财务理论结构的基本框架。
The structure of financial theory is the conceptual frame system of constructing the theoretical system of financial theory. Constructing the theoretical structure system with consistent and rigorous logic is the foundation of the development of the theoretical system of financial theory. After analyzing the defects and common blind spots of various financial starting theories and distinguishing between financial theory and financial management theory, this paper proposes that the logical starting point of the financial theory structure should be a dual starting point, based on the dual logic starting point, The basic framework for building the financial theory structure.