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财务管理的职能问题,既是财务管理的理论问题,也是财务管理的实践问题。我国财务管理学界通常将财务管理的职能归结为财务业务的职能。笔者认为,这种归结忽略了财务管理作为“管理”活动的属性,失之片面。本文拟从剖析财务管理学科性质出发,从财务的业务活动和管理活动两个层面探明财务管理的职能,以期获得对财务管理职能的全面认识和对财务管理学发展的深刻理解。
The function of financial management is not only the theoretical issue of financial management but also the practical problem of financial management. China’s financial management scholars usually financial management functions attributed to the financial business functions. I believe that this attribution ignored financial management as “management ” activities of the property, lost one-sided. Based on the analysis of the nature of financial management discipline, this paper attempts to explore the functions of financial management from two aspects of financial business activities and management activities in order to obtain a comprehensive understanding of financial management functions and a deep understanding of the development of financial management science.