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从传统经济学角度,将企业视为经济运作主体,企业的财务管理者则被假定为完全理性人,财务管理预算报表、预算方案是建立在主体和完全理性人处在正常工作状态下的管理行为。企业在制定阶段性的财务管理方案时常常会出现超理性决策,这种决策的影响因素很多,其决策实施效果可以直接导致企业财务管理出现短视行为。基于此,本文针对公司出现财务短视行为的形成原因,深入探讨其解决措施。
From the perspective of traditional economics, the enterprise is regarded as the main body of economic operation, and the financial manager of the enterprise is assumed to be a completely rational person. The financial management budget statement is prepared on the basis of the management of the subject and the fully rational person under normal working conditions behavior. Enterprises in the development of phased financial management programs often appear super-rational decision-making, this decision-making many influencing factors, and its decision-making effect can lead directly to the emergence of short-sighted corporate financial management behavior. Based on this, this article focuses on the formation of the reasons for the company’s financial shortsighted behavior, in-depth discussion of its solutions.