Corporate Finance作为一种管理活动和一门学科,在过去的一百年间经历了翻天覆地的变化。Corporate Finance的商业实践从初始的公司发起设立融资发展成为集财务决策、财务预测、财务计划、财务控制和财务分析于一身,以筹资管理、投资管理、营运资金管理和利润分配管理为主要内容的管理活动。而Corporate Finance作为一门学科也从会计学的分支转而变成了应用经济学的分支,其关注视角也从公司本身转到以证券市场为中心。这一概念被引入中国时,正值我国改革开放与经济快速转型之期,对Corporate Finance的学习呈现断裂式的路径依赖,最终成就了今天Corporate Finanee中译呈现“公司理财”“财务管理”“公司财务”“公司金融”等术语自由生长的状态。当Corporate Finanee进入我国法学界时,“公司金融”几乎成为现有的法学翻译作品对此的标准中译,而实际上,法律语境下的Corporate Finance也经历了上述历史演进过程。 Corporate finance, as a management activity and a discipline, has undergone tremendous changes over the past hundred years. Corporate Finance’s Commercial Practice Initiates the development of finance from an initial company into a set of financial decision making, financial forecasting, financial planning, financial control and financial analysis in one, with fund management, investment management, working capital management and profit distribution management as the main content Management activities. As a branch of corporate finance, Corporate Finance turned from a branch of accounting to a branch of applied economics. Its focus shifted from the company itself to the securities market as a center. When this concept was introduced into China, it coincided with the period of China’s reform and opening up and rapid economic restructuring, showing a fractured path dependence on the study of Corporate Finance, which ultimately led to the emergence of Corporate Finance today Management “” Company Finance “” Company Finance “and other terms freely growing state. When Corporate Finanee entered China’s jurisprudence, ”corporate finance" almost became the standard translation of the existing legal translation works. In fact, Corporate Finance in the legal context also experienced the above-mentioned historical evolution.