摘要
改革开放40年,中国的企业财务理论研究经历了从苏式财务向美式财务的历史性重大转型。沿着美式财务的研究路径,结合中国的制度背景,企业财务理论研究重点在至少三大方面取得突破性进展。包括:植入中国情景的财务基本问题研究;异军突起的制度财务问题研究;走向多元的企业财务理论研究。展望未来,"创新"将是未来中国企业财务理论研究的主题,重大原创性成果将是未来中国财务学人的梦想与追求。财务理论创新将围绕三条路径和方向展开:研究对象扩展;基本假设修正;研究方法论转换。
During the 40 years of reform and opening-up, the research on enterprise financial theory of China has undergone a historic and significant transition from Soviet financial theory system to American financial theory system. Along the research path of American financial theory and combined with the institutional background of China, the main breakthrough progress of enterprise financial theory research was made in at least three major aspects, including： the basic financial issues research embedded in the Chinese situation; the phenomenal emergence of institutional financial issues research and the diversification of the enterprise financial theory research. Looking forward to the future, the ＂innovation＂ will be the theme of enterprise financial theory research of China, and the signifieant original achievements will be the dream and pursuit of Chinese financial scholars. The innovation of financial theory will revolve around three paths and directions： research objects expansion, basic hypotheses amendments and methodologies transformation.
出处
《会计研究》
CSSCI
北大核心
2018年第7期3-12,共10页
Accounting Research
关键词
财务理论研究
回望
反思
前瞻
Financial Theory Research
Review
Introspection
Outlook
