我国财务学发展的瓶颈与对策研究  

Bottleneck in and Countermeasures for the Development of China Finance Theory

作　　者：刘博[1] 干胜道[2] 

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030 [2]四川大学工商管理学院,四川成都610064

出　　处：《西华大学学报（哲学社会科学版）》2013年第3期80-83,89,共5页Journal of Xihua University(Philosophy & Social Sciences)

基　　金：国家自然科学基金(70672013);教育部新世纪优秀人才支持计划(NCET-08-0384);安徽省教育厅高校省级自然科学研究项目(KJ2012Z005)

摘　　要：我国财务学的实务经验与理论成果近年来取得了一定成绩,但是仍有一些制约因素在阻碍着财务学的发展。文章认为,组织支持乏力、特色定位失当、理论和实践脱节以及研究和教育滞后等问题是制约我国财务学发展的瓶颈。对此,本文提出了相应的对策建议。Some achievements in the practical experience and theoretical results have been made in recent years, but there are still some constraints hindering the development of the finance theory. The lack of organizational support, inappropriate location of characteristic, separation of theory and practice as well as the lagging in research and education form the bottleneck for the development of China finance theory. To remove these obstacles, this paper proposes the corresponding countermeasures and suggestions.

关 键 词：财务学 价值创造 泛财务资源 

分 类 号：F275[经济管理—企业管理]