论财务学科建设与发展——兼论建设世界一流财务学科的构想  

The Construction and Development of Finance Subject——With the Additional Study of the Conception of Building the World's Top-ranking Finance Subject

作　　者：郭复初[1] GUO Fu-chu

机构地区：[1]西南财经大学会计学院,成都611130

出　　处：《财务研究》2017年第6期3-15,共13页Finance Research

摘　　要：财务学科建设是国家经济发展、人才培养的重要需求,我国财务学科建设的目标应是形成内容独立、体系完整、学术发展与人才培养相结合、财务理论与实践相结合的具有中国特色的财务学科。财务学科建设主要包括财务学术体系建设、学科体系建设和话语体系建设等几方面。建设独立的、体系完整的财务学科,要注意区分财务学、会计学、金融学等相邻学科的研究对象。认真总结中国财务实践发展的丰富经验,研究中国特色财务理论,吸收西方财务理论发展的有用成果,建设世界一流财务学科,是中国财务学者的时代使命。The construction of finance subject is the requirements of talents cultivation for country as well as the market in the way of economic developing. The objective of finance subject construction is to build a set of complete and independent disciplines for higher education, market researching and financial management. In China, finance subject construction includes scholarship system construction, discipline system construction and discourse system construction. Meanwhile the construction of finance subject is connected to but different from that of financial and accounting subjects. While in China, how to combine Chinese experiences with western advanced theories to form a specialized finance subject is a big challenge, as well as a glorious mission for the financial scholars.

关 键 词：财务学科建设 财务学术体系 财务学科体系 财务话语体系 

分 类 号：F275[经济管理—企业管理] G475[经济管理—国民经济]