构建财务管理理论框架,首先就要确定财务管理理论结构的逻辑起点。我国财务管理理论研究是从20世纪60年代开始的,到目前为止虽然还没有形成一个完善的理论体系,但也获得了长足的发展,并形成了“财务本质起点论”、“财务假设起点论”、“本金起点论”和“目标起点论”等一些主流观点。本文浅析了以财务管理环境为起点来构建财务管理的理论结构。 To construct the theoretical framework of financial management, we must first determine the logical starting point of the theoretical structure of financial management. The research on the theory of financial management in our country started from 1960s. So far it has not formed a perfect theoretical system, but also gained considerable development and formed a “starting point of financial essence”, “finance” Assumptions starting point “, ” starting point theory “and ” goal starting point "and some other mainstream point of view. This article analyzes the financial management environment as a starting point to build the theoretical structure of financial management.