论企业财务的本质

【摘要】 论述了企业财务本质问题在财务管理理论体系中的重要地位 ,列举了我国财务理论界关于财务本质的诸种观点 ,并逐一对其进行了评析 ,最后提出了关于我国社会主义现代企业财务本质的新观点——“财务活动和财务关系论”更多还原

【Abstract】 The paper is to discuss the important place of the essential problem of financial affairs in the theorctical system of financial management by listing numerous viewpoints regarding the essence of financial affairs in theoretical circles with an appraisal of them each. A new viewpowt about financial essence in modern socialist enterprises is raised——the theory of financial activity and financial relationship.更多还原