随着我国经济体制改革的进一步深入,在国有经济推出部分竞争性领域的背景下,民营企业由于机制灵活、发展迅速,已逐步成为我国经济中一支重要的有生力量,但是由于处于经济转型的环境,加上民营企业特有的自身的特征,民营企业在发展进程中表现出大量与传统财务理论相悖的现象。本文试图从财务行为学的视角对其财务活动中的异常现象进行解释。 With the further deepening of China’s economic restructuring and the introduction of some competitive sectors in the state-owned economy, private-owned enterprises have gradually become an important viable force in the economy of our country due to their flexible mechanisms and rapid development. However, due to the economic transformation , Together with their own unique characteristics of private enterprises, private enterprises in the course of development showed a large number of phenomena contrary to the traditional financial theory. This article attempts to explain the anomalies in its financial activities from the perspective of financial behavior.