浅谈财务的本质

摘要································································2

关键词····························································2一、我国财务本质的传统观点理论·······································3

货币收支活动论···················································3

货币关系论·······················································3

资金运动论··············································· ·······3

分配关系论·······················································4

价值运动论·······················································4

现代财务本质理论···············································4

本金投入与收益论·················································4

财务职能论·······················································5

财务主体分配论···················································5

利益关系协调论···················································5

三、“财权流”是现代财务本质的恰当表述······························· 5

四、猴王股份案例分析······························· 6

参考文献····························································8

【摘要】：在新的经济形势下，对财务本质认识的角度、深度不同，直接影响到对各种财务问题的理解。然而，财务本质深藏在各种纷繁复杂的财务现象的背后，不可能一眼看清，更不可能想当然的凭感觉来认知。财务的本质是什么，它的对象。内容、职能、指标是什么？这些问题的正常阐述，都有赖于对财务本质的正确认识。财务本质在财务管理中有着重要地位，要正确深刻的认识财务的本质。本文对从财务本质的传统及现代观点进行阐述，并进行简要评析。

【关键词】： 财务关系 企业财务 财务活动 资金运动   货币关系