财务本质是财务本身固有的属性和特征,是财务学科理论体系的基础。本文从财务管理理论体系的重要地位,探讨了企业财务的本质。逐项举出我国财务理论界关于财务本质的许多观点,在财务的本质理论主要观点的基础上提出企业财务本质的新观点是资金流与权流的彼此融合,最后在研究财务内涵理论应注意的问题上进行阐述。 The nature of finance is the inherent property and characteristic of finance itself, which is the basis of the theoretical system of finance discipline. This article discusses the essence of corporate finance from the important position of the theoretical system of financial management. One by one to name many of China’s financial theory on the nature of financial point of view, the essence of the financial theory on the basis of the main point of view of corporate finance is the nature of the new view that the flow of funds and flow of mutual integration, and finally in the study of financial connotation theory should pay attention On the issue of elaboration.