三大财务理论范式的比较  

Comparative Study of Three Financial Theoretical Patterns

作　　者：姜英兵[1] 

机构地区：[1]东北财经大学会计学院财务系

出　　处：《经济管理》2005年第22期47-53,共7页Business and Management Journal ( BMJ )

基　　金：财政部重点会计科研课题"财务管理理论框架研究"(项目批准号:2003KJA021)的部分研究成果

摘　　要：本文依据拉卡托斯的科学研究纲领方法论,对财务理论范式进行梳理,发现财务理论始终根植于经济学的发展进程和语境中,进而将财务理论划分为经典财务理论、财务契约理论和行为财务理论3大理论范式。经典财务理论研究给定财务制度、组织或契约下对财务资源的配置;财务契约理论探讨公司财务治理、组织或契约的选择;行为财务理论以有限理性为基本假设,构建心理决策模型来解释微观财务现象。本文对3大财务理论范式进行了比较分析,并强调了科学研究方法论的重要性。In the light of the methodology of scientific research programs by Lakatos, the paper sorts out financial theoretical patterns and notices that financial theory is deeply rooted in the development progress and context more than just a simple reflection of the mainstream of economics, and then differentiates financial theory into three financial theoretical patterns named as classical financial theory, financial contracting theory and behavioral financial theory. Correspondingly classical financial theory studies allocation of financial resources under given financial institutions or contracts, research about the choice of corporate financial governance and contracts is the main topic of financial contracting theory, and based On the limited rationality assumption, behavioral financial theory explains micro financial phenomenon by constructing mental decision model. The paper analyses three financial theoretical frameworks comparatively, and stresses the importance of the methodology of scientific research.

关 键 词：财务理论范式 科学研究纲领方法论 比较 

分 类 号：F235[经济管理—会计学]