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一、财务职能理论研究综述财务职能是什么,财务职能又包括哪些具体内容?对于这些问题许多学者都提出了自己的看法。有的学者从横向上分析该问题,即从财务职能包括的具体内容比较研究财务职能的发展,从财务管理作为一种管理活动,用管理的职能分析财务职能。而有的学者则进行纵向分析,将财务职能理论研究分为两个阶段,把引入产权理论前的传统观点作为第一阶段,把引入产权理论后的观点作为第二阶段。
First, a summary of the study of the theory of financial functions What is the financial function, financial functions and what are the specific content? Many scholars have put forward their own views on these issues. Some scholars analyze the problem from a horizontal perspective, that is, compare the development of the financial functions from the concrete contents included in the financial functions, and take the financial management as a management activity to analyze the financial functions with the management functions. While some scholars carry on the longitudinal analysis, divides the finance function theory research into two stages, takes the traditional view before introducing the theory of property right as the first stage, takes the viewpoint after introducing the property theory as the second stage.