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前言财务学是经济学和管理学交叉的一门学科,是在财务理论体系基础之上的扩展和延伸。财务理论脱胎于经济理论,其本源性理论元素是一个经济学概念。
Introduction Finance is a subject that crosses economics and management. It expands and extends based on the theoretical system of finance. Financial theory born out of economic theory, its origin of theoretical elements is an economic concept.