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近年来,随着经济体制改革的逐步深化,特别是实行市场经济,转换企业经营机制,企业作为自主经营、自负盈亏的经济实体,逐渐被赋予独立的筹资、使用和分配资金的权利,原来财务管理学的内容已严重滞后。新的经济形势呼唤着新的财务学,而新的财务学的建立首先必须有新的财务思维。新的财务思维必须面向市场,必须学会并善于到市场中聚财、用财、生财。笔者认为,新的财务思维研究的重点如下:
In recent years, with the gradual deepening of the reform of the economic system, especially the implementation of the market economy, the transformation of the operating mechanism of enterprises, and the fact that enterprises are self-operating and self-financing economic entities, they have gradually been given the right to independently raise, use, and distribute funds. The content of management has been seriously lagging behind. The new economic situation calls for a new financial science, and the establishment of a new financial science must first have new financial thinking. The new financial thinking must be market-oriented. It must learn and be good at accumulating wealth, using money, and making money in the market. The author believes that the focus of the new financial thinking research is as follows: