摘要
主流的财务预警研究方法基本上没有突破使用财务指标进行预警的框架,其研究思路依然停留在财务预警的财务观。通过对财务危机背后的本质原因及其发生机理和财务行为的社会嵌入性的分析,认为财务指标是财务危机发生的征兆而不是原因。在此基础上,提出了以非财务指标为主要预测变量的财务预警研究思路,即财务预警的非财务观。
The mainstream researches on financial early warning do not go beyond the framework of depending on financial information, in which the research philosophy is still from the financial perspective. Through analyzing the nature and the forming process of financial crisis and the social embeddedness of financial behaviors, this paper argues that financial indexes are indications of financial crisis, not the cause. On this basis, it puts forward a research method of financial early warning with non-financial indexes as the main predicting variables, i.e. non-financial perspective on financial early warning.
出处
《当代财经》
CSSCI
北大核心
2010年第4期122-128,共7页
Contemporary Finance and Economics
基金
江苏省教育厅高校哲学社会科学基金指导项目"物流企业财务预警问题研究"(07SJD630030)
南京大学会计学博士生国际化项目(IAPHD)
江苏省青蓝工程项目(苏教师[2007]2号)
关键词
财务预警
财务危机发生机理
财务观
非财务观
financial early warning
forming mechanism of financial crisis
financial perspective
non-financial perspective
