论文部分内容阅读
一、现代企业财务管理学研究的对象问题长期以来,人们认为,财务管理学研究的对象是价值运动或表现为资金运动。我们认为,这种认识是比较笼统、不够精确的。首先,从某种意义上说,资金运动是一切财经科学所研究的总体对象;第二,资金运动包括资金耗费,而作为对资金耗费管理的成本管理是否属于财务管理内容的问题,目前理论界颇存异议。在国外,财务管理学是不包括成本管理的。笔者趋向于两者分开的观点(详见拙作《试探财务管理与成本管理的
I. The object of the research on modern enterprise financial management For a long time, people think that the object of financial management research is value movement or performance as a fund movement. We believe that this understanding is relatively general and inaccurate. First of all, in a sense, the fund movement is the overall object of all financial science research. Second, the fund movement includes capital expenditure. However, as a question of whether the cost management of capital expenditure management belongs to the content of financial management, the current theoretical community Disagreeable. In foreign countries, financial management does not include cost management. The author tends to separate the two perspectives (see details in “Testing Financial Management and Cost Management.”