关于财务管理概念框架的几个问题探讨  

About the Conceptual Framework of Financial Management

作　　者：杨淑娥[1] 

机构地区：[1]上海对外贸易学院金融管理学院,上海201620

出　　处：《上海立信会计学院学报》2011年第3期34-41,共8页Journal of Shanghai Lixin University of Commerce

基　　金：上海市教育委员会重点学科建设项目(J512-01)

摘　　要：财务管理概念框架是财务理论的最高层次,是对财务理论的总结、抽象、凝练和升华;研究财务管理概念框架应该以财务本质为起点。在制订该概念框架要素时,应尊重、遵循已有的研究成果,根据财务固有的属性和特点,寻找反映财务管理内在规律性的本质要素。财务管理概念框架可分为三个层次:第一层次是财务的本质;第二层次是财务的职能和特征、假设和原则;第三层次是财务要素。业界公认的管理内容和管理方法应纳入该要素体系之中。建议由相关权威机构组织财务管理概念框架的制订工作,同时展开对财务理论的研究。The conceptual framework of financial management is the highest level of financial theory,it is a summary,abstraction,concision and sublimation of financial theory.Studying the financial management framework should start from the nature of finance.When formulating the elements of conceptual framework,we should respect and follow the existing research results,find the nature elements of the intrinsic regularity reflecting financial management based on the inherent attributes and characteristics of financial management.The conceptual framework of financial management can be divided into three levels.The first level is the financial nature.The second level is the financial function,features,assumptions and principles.The third level is the financial elements,holding that all the recognized management contents and methods should be included in the system of financial elements.Relevant authorities should organize the set-up of the conceptual framework of financial management,simultaneously develop the work of studying financial theory.

关 键 词：财务管理 概念框架 财务本质 逻辑起点 财务要素 

分 类 号：F275[经济管理—企业管理]