摘要
本文在对财务学学科体系研究的历史梳理中,提出了构筑以"技术"和"文化"为两翼的具有中国特色的"和谐"财务学科新体系,即"技术财务学"和"文化财务学"并存的现代财务学科体系。在阐述新体系"文化因素"经济学意义的同时,也强调了该体系在当下中国建立的时代意义。
During the reviewing of the research history of finance discipline system, this article brings up to construct “harmonic” finance new system which has Chinese Characteristics of “ technology” and “culture” as two wings. That's also so called modern finance discipline system which has “technical finance” and “cultural fiancé” in one system. This article ex- patiates the economics meaning for “culture factors” of new system, at the same time it also emphasize the era meanings constructed by this system in China.
出处
《湖北经济学院学报》
2008年第3期105-110,共6页
Journal of Hubei University of Economics
关键词
财务学科
财务文化理论
“和谐”体系
finance discipline
finance culture theory
“harmonic” system