论财务管理学中若干概念的曲解与纠正

严谨的概念界定和使用是学术研究顺利进行的前提,由概念形成的理念是指导实践的思维形式.本文针对我国财务管理领域流行的若干错误概念或伪概念进行了辨析或批判,运用历史逻辑的方法分析了资本成本、财务风险和资本运营这三个财务管理学中最基本概念的现行错误解释形成的背景、原因以及所造成的不良后果,并借鉴市场经济发达国家相关财务管理学理论成果,重新表述了上述三个概念的正确解释.从而正确把握财务管理若干规范概念的内涵和外延.

On the Distortion and Correction of some Concepts in Financial Management

The strict definition and application of concepts is a prerequisite to scientific research..for the philosophy derived from the concepts is a mode of thinking that serves to guide practice.This paper,using the method of historical logic,analyzes critically the background,the causes and the consequences of the current errors concerning the basic concepts in capital cost,financial risk,and capital operation...Then in the light of theories of financial management from the developed countries the paper reinterpret the three concepts m correctly to ensure the correct understanding of the denotation and connotation of the standard concepts.