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本文在对我国财务管理假设理论进行评述的基础上,发现现有的财务管理假设理论存在概念界定模糊,层次不清的缺陷。本文在借鉴现有财务管理假设理论研究的基础上,将财务管理假设理论分为基本假设和派生假设两个层次,其中派生假设又分为行为约束类派生假设和财务目标类派生假设,并对财务管理各个假设的概念进行了分析和界定。
On the basis of reviewing the theory of China’s financial management hypothesis, this paper finds that the existing theory of financial management hypothesis has the defects of fuzzy definition and unclear hierarchy. Based on the research of the existing theory of financial management hypothesis, this dissertation divides the theory of financial management hypothesis into two levels: the basic hypothesis and the derivative hypothesis, and the derivative hypothesis divides into the behavioral constraint derivation and the financial hypothetical derivation. The concept of each hypothesis of financial management has been analyzed and defined.