财务管理理论作为一门新型学科,是从微观经济学中发展而来的,被视为微观经济学的一个分支。随着市场经济的快速发展和进步,财务管理在现代企业管理中的地位和作用越来越明显。本文就此主要探讨经济学与财务管理理论的发展,为此需了解财务管理理论,旨在为企业现代财务管理提供重要理论依据。 As a new discipline, financial management theory is developed from microeconomics and is regarded as a branch of microeconomics. With the rapid development and progress of market economy, financial management has become more and more prominent in modern enterprise management. This article mainly discusses the development of economics and financial management theory, for which the need to understand the theory of financial management, designed to provide an important theoretical basis for the enterprise’s modern financial management.