摘要
正统财务学的研究范式是承袭主流经济学的“理性选择范式”。由于该范式没有把制度纳入财务分析框架 ,因此在财务理论建构和财务实践上均有一定缺陷。企业财务行为的社会性和制度性 ,决定了新制度主义与财务学进行理论耦合的可能性。解决正统财务学的理论与现实缺失 ,需要实现从技术主义财务学向制度主义财务学的重大转变。
The research paradigm of traditional finance is based on the'reasonable selection paradigm'.Because system isn't included by financial analysis framework, there are somewhat defects in both financial theory structure and financial practice. The social and systematic attribute of financial behavior of enterprise determines the possibility of theoretical coupling between new systemism and finance. To resolve the theoretical and practical defects of traditional finance,needs to change from technique-oriented finance to system-oriented finance.
出处
《会计研究》
CSSCI
北大核心
2002年第7期3-10,共8页
Accounting Research
