一、问题的提出财务管理,由来已久。在西方,财务管理学作为一门独立的学科,早在19世纪中叶就随着现代化大生产的发展和股份公司的出现而产生了。在苏联,从40年代财务管理学的创立到今天,其理论和实践的发展也经历了近半个世纪的历史。然而在我国,由于种种 First, the issue of financial management, has a long history. In the West, as an independent discipline, financial management emerged as early as the middle of the 19th century with the development of modern large-scale production and the emergence of joint-stock companies. In the Soviet Union, from the creation of financial management in the 1940s to today, the development of its theory and practice has also experienced a history of nearly half a century. However, in our country, due to various