财务信息与矿产一样,是一种重要的资源。财务信息资源数量巨大,分布于经济、社会各个领域和部门,它是社会经济生活中各种事物的形态,内部规律和事物之间的联系的一种特定的反映。本文深入探讨了财务信息资源理论框架的构建,主要包括财务信息资源的概念、特征和分类等问题。 Financial information, like minerals, is an important resource. The huge amount of financial information resources, distributed in various fields and departments of the economy and society, is a specific reflection of the connections among the forms, internal laws and things of various things in the social and economic life. This article explores the construction of the theoretical framework of financial information resources, including the concept, characteristics and classification of financial information resources.