我国著名财务学家郭复初教授长期潜心研究财务基础理论,提出了把以往满足发达国家市场经济需要的主流财务理论归结为传统财务学,把适应企业未来发展和满足发展中国家市场经济需要的财务学归结为发展财务学的新构想。本文以发展财务学理论为指导,对我国企业目前面临的一些发展问 Professor Guo Fuchu, a famous financial scientist in our country, devotes himself to the study of financial basic theory for a long period of time. He proposed that the mainstream financial theory, which met the needs of market economy of developed countries in the past, should be reduced to traditional finance and should be adapted to the future development of enterprises and the financial economics to meet the market economy needs of developing countries Attributed to the development of new ideas for finance. This article is based on the development of financial theory as a guide to the development of China's enterprises is now facing some of the questions asked