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理财学已被国家教育部门正式列为高校管理学学科的专业之一,从1999年开始实施,从而为理财学能否独立于财政、会计学科的争论画上了句号。然而,这一于80年代末才开始在我国高校试办、至今仍未得以普及的专业,其学科体系尚未完善,仍需加以探讨。任何一门学科都有其完整的知识体系,理财学作为一个独立的学科也不例外。理财学的知识体系主要由基础理论体系和应用方法体系两部分构成。
Financial management has been officially listed by the State Education Department as one of the major disciplines in higher education. Since 1999, it has been implemented so as to draw a conclusion on whether financial management can be independent of finance or accounting disciplines. However, it was still not yet fully popularized that the program started to be piloted in universities and colleges in our country at the end of the 1980s and has not yet been popularized. Therefore, it still needs to be explored. Any discipline has its own complete knowledge system, and finance as an independent discipline is no exception. The knowledge system of financial management is mainly composed of two parts: the basic theory system and the application method system.