探究和发展财务管理理论体系的逻辑起点是对其假设的研究。通过分析其假设的性质,本文从主体内外环境两方面提出了六大假设并阐述了假设之间的逻辑关系。以此,一方面尝试构建更为科学的假设体系;另一方面希望为财务管理假设的深入研究作出微薄贡献。 The logical starting point for exploring and developing the theoretical system of financial management is the study of its hypotheses. By analyzing the nature of its assumptions, this paper presents six hypotheses from both the internal and external environment of the subject and expounds the logical relationship between the hypotheses. On the one hand, we try to build a more scientific hypothetical system; on the other hand, we hope to make a modest contribution to the in-depth study of the hypothesis of financial management.