摘要
1978年12月党的十一届三中全会后,我国进入改革开放的历史新时期。这一时期,我国财务学者除大量引进西方的财务理论和管理方法外,还紧密结合中国实际,深入研究中国财务问题,创立了中国特色财务理论体系,并对世界财务理论发展作出了重要的贡献。本文对中国特色财务理论的形成与发展阶段和基本内容展开论述,以期为中国财务理论的进一步发展提供基础条件。
Since the 3rd Plenary Session of the 11 th Central Committee of CPC in December 1978, China has been going into a new era, which is called the Reform and Opening-up Period. Adopting the Western financial theories and integrating with China's reality, some Chinese scholars established financial theories with Chinese Characteristics. These theories form the financial theory system in China. It contributes and will contribute to the development of world financial theory systems. This paper expounds the formation, development and content of financial theories with Chinese Characteristics, aiming to lay a foundation for their further development.
出处
《财务研究》
2015年第6期3-16,共14页
Finance Research
关键词
改革开放
财务理论
中国特色财务理论
the Reform and Opening-up Policy
financial theory
financial theories with Chinese Characteristics
