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效率与公平这对矛盾在不同领域普遍受到人们的关注,在财务管理中,它们是相互依存、缺一不可的关系,共同影响着财务管理目标的实现。文章基于效率和公平视角对国内外财务分配的最新研究成果进行了梳理和归纳,从效率与公平理论、分配与公平理论和企业财务分配研究三个方面进行了文献回顾和述评,总结了财务分配领域的研究现状及未来的研究方向。
The contradictions between efficiency and fairness are generally concerned by people in different fields. In financial management, they are interdependent and indispensable, which affects the realization of financial management goals. Based on the perspective of efficiency and fairness, the paper reviews and summarizes the latest research results of financial allocation both at home and abroad, reviews and reviews the literature from the aspects of efficiency and fairness theory, distribution and fairness theory and corporate finance allocation research, summarizes the financial allocation Field of research status and future research direction.