论文部分内容阅读
现代企业财务主流理论,具有鲜明的技术主义特征。技术主义财务学建立在一系列假设的基础之上,其运用价值和解释能力相当有限,因而亟待发展和完善。行为的社会性,认为制度性是财务的根本属性。本文提出并论证了人本主义财务学这一全新的命题,并从理财假设、理财目标、理财理念、理财方式、理财主体、理财对象等方面分析了人本主义财务学的特征。
Modern business finance mainstream theory, with distinct characteristics of technicalism. Based on a series of assumptions, technicalistic finance is of limited application value and explanatory power and therefore needs urgent development and improvement. Social behavior, that the institutional nature of the fundamental financial attributes. This paper presents and argues the new topic of humanistic finance and analyzes the characteristics of humanistic finance from the aspects of wealth management hypothesis, financial management objective, financial management philosophy, financial management approach, financial management subject and financial management object.