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1.企业财务基础理论的微观经济学属性。 财务经济学的基本概念源于企业财务基础理论的微观经济学属性。“finance”一词的原始含义是融通和管理资金,针对主体的不同,一般可以区分为三个不同的分支:为政府征集和管理资金的“公共财务”,或称“财政”;为微观主体(企业、非经营性机构、家庭及其他微观主体)筹集、调度和分配资金的微观财务管理,其中大多数研究集中在针对经营性企业的企业财务;研究资金融通市场、机构与工具的金融学。三者互相联结、彼此影响,共同构筑了社会的资金运动方面。我们的研究定位于企业财务。
1. Microeconomic Attributes of Enterprise Financial Fundamentals. The basic concept of financial economics stems from the microeconomic attributes of the firm’s financial fundamentals. The original meaning of “finance” is to finance and manage funds. For different subjects, it can generally be divided into three different branches: “public finance” or “finance” that solicits and manages funds for the government; (Financial institutions, non-profit institutions, families and other micro-entities) to mobilize, allocate and allocate funds, most of which focus on corporate finance for operating companies; study on finance in markets, institutions and tools of finance . The three are interlinked and influence each other, and together they form the social capital movement. Our research targets corporate finance.