一、私人财务历史渊源“财务属商品经济范畴，它是随商品生产与交换产生而产生，发展而发展的”。①财务主要包括财务主体、财务活动和财务关系三方面的内容。财务主体就是进行资金投入与收益活动的经济组织或个人；财务活动则指资金筹集投入、分配等的活动；财务关系即财务活 First, the history of private financial history “Finance is the category of commodity economy, which is generated with the production and exchange of goods and development and development.” ①Financial mainly includes the contents of financial entities, financial activities and financial relations. The financial subject is the economic organization or individual who invests funds and proceeds. The financial activity refers to the fund-raising activities such as investment and distribution. The financial relationship is the financial activity