摘要
文章着重研究了劳动价值论和现代财务学的价值范畴与价值决定,深入分析了两种价值观的内在联系,指出劳动价值论不仅构成我国传统财务学的理论基础,而且能够为我国现代财务学的发展提供养分。既研究了价值运动本身,又研究了财务关系是现代财务学的根本任务。
This paper first explores labor value and value category as well as value decision of modern finance, and then analyses the in-herent relationship of the above two values and finally points out the labor value not only constitutes the theoretical basis of China traditional finance but also provides enlightenment for the development of China modern finance. It is a fundamental task for modern finance to study the value movement itself and financial relationship.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第2期60-63,共4页
Journal of Audit & Economics
基金
北京市委组织部资助课题"企业价值创造动因及效率评价问题研究"(编号:20061E0501900275)
北京市委人才强教资助项目
关键词
劳动价值论
价值管理
财务关系
labor value theory
value management
financial relationship
