构筑具有中国特色的财务管理学科新体系

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。

Construct the New system for Finance Management Discipline with Chinese Characteristics

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.