评《西方财务理论发展史》的学术价值

发布时间：2018-03-31 08:10

本文选题：理论发展史　切入点：公司经济　出处：《会计之友》2014年26期

【摘要】：正尽管"财务"并非一个古老的概念,但在自然经济状态下,财务管理作为一门学科出现也根本是不可能的。然而,当人类步入近代社会,尤其是以公司经济为支撑的近代市场经济产生之后,公司财务与会计不仅处于并驾齐驱的地位,而且财务在公司经营与管理运作时序上要先于会计,成为公
[Abstract]:Although "finance" is not an ancient concept, it is impossible for financial management to appear as a subject in the state of natural economy. Especially after the emergence of the modern market economy supported by the company economy, corporate finance and accounting are not only in the position of keeping pace with each other, but also the financial affairs have to precede the accounting in the operation and management of the company and become public.
【作者单位】：中南财经政法大学;
【分类号】：F233

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