摘要
企业财务理论植根于企业理论基础之上。传统财务理论受新古典经济学的影响,主要集中于操作性的技术领域,忽视了对财务制度的研究。新制度经济学认为制度是决定企业效率的关键,因此财务学的研究应从技术操作向结构或制度设计演变,实现技术与制度研究的并举。
Financial theory is rooted deeply in enterprise theory. Affected by new classical economics, traditional financial theory concentrated on technological field mainly and ignored the study on financial system. New institutional economics thinks it is system that determines enterprise＇s efficiency, which enlighten us to transform financial study from technique to structure or system, realizing to develop technique and study system simultaneously. System research on financial affairs can both promote corporate governance and regulate finn＇s financial behaviors.
出处
《上海立信会计学院学报》
2005年第4期17-20,共4页
Journal of Shanghai Lixin University of Commerce
关键词
财务理论
经济理论
公司治理
制度
财务行为
financial theory
economic theory
corporate governance
system financial behaviors
