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基本理论研究的深度对于指导相关理论有着重要的影响。基本理论是一种基础性理论,以揭示财务的学科特征、性质,以区别于其他学科。财务基本理论是整个财务理论体系的根基和出发点,以解决财务管理发挥什么功能的问题,对财务运行理论和财务规范理论提出指导性的基本要求;财务基本理论不能直接指导财务实践,只能通过财务运行理论和财务规范理论来间接指导财务实践。
The depth of basic theoretical research has important implications for guiding the relevant theories. Fundamental theory is a basic theory to reveal the characteristics and nature of finance in order to distinguish it from other disciplines. The basic theory of finance is the foundation and starting point of the whole system of financial theory, in order to solve the problem of what function the financial management plays, and provides the guiding basic requirements for the theory of financial operation and the theory of financial regulation. The basic theory of finance can not directly guide the financial practice, Financial operations theory and financial norms theory to indirectly guide financial practice.