CONCEPTUAL DEFINITIONS AND FINANCIAL MANAGEMENT SPECIFIC FEATURES

The present paper analyzes the stages of the emergence and evolution as well, of the financial management concept in the light of the modern theories expressed by various specialists in the field of corporate finance that have become the basis for its development as a science. It also identifies the main views of different famous economists and the relevant periods that have contributed significantly to the scientific foundation of the notion of financial management. In the same time, the authors drew some proper conclusions related to the premises of the development of financial science and also to the research priorities in the financial management of the enterprises/firms/signboards. In the article we highlighted a series of important concepts, more or less known or completed, beginning with the evolution of the term "management", from the etymological point of view and continuing with the presentation of the manner in which financial management was imposed as a science in the economic field