财务学的几个基本理论问题及对策思考

本文针对国内外财务理论研究中存在的问题，提倡从环境出发，将财务学中的财务理论体系的框架结构，财务基础理论的若干基本要素，财务治理权配置的几个理论问题依次进行深入研究，并且对财务基础理论中的财务本质、财务假设、财务目标和财务原则，以及财务运作理论中的财务治理权配置层次、配置结构和配置模式等问题提出了对策。

Analysis on Several Basic Theoretical Issues of Finance and Countermeasures

This paper, for the problems in the financial theoretical research, advocating starting from the environment and deeply researching frame structure in finance accounting theory system, several essential elements of the basic theory of financial and several academic problems on financial governance right con- figuration in turn. We put forward our own views about the problems of financial nature, financial assump- tions, financial goals and principles in basic theory of finance, as well as financial governance rights and configuration levels, structure and configuration mode in financial operations theory.