从经济体制改革的现实出发去重新推敲、认识传统的财务理论,以建立适应时代要求的现代财务管理学,应当说是刻不容缓,正因为如此。财务管理学的重构问题正引起理论界的充分重视。但是,由于目前理论界对财务管理学中的几个基本问题的认识尚不统一,从而极大地阻碍了这一进程。开展 Starting from the reality of the economic system reform to re-evaluate and understand traditional financial theories to establish modern financial management that meets the demands of the times should be said to be urgently needed. The reconstruction of financial management is causing the theoretical community to pay enough attention. However, due to the fact that the current theoretical circle does not have a unified understanding of several basic issues in financial management, it has greatly hindered this process. Carry out