现代财务学的学科性质、分析框架和发展规律  

Modern Finance:Subject,Framework & Rules

作　　者：张兆国[1] 张五新[2] 江厚锋[1] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074 [2]湖北经济学院会计学院,湖北武汉430205

出　　处：《武汉大学学报（哲学社会科学版）》2006年第5期697-701,共5页Wuhan University Journal：Philosophy & Social Science

摘　　要：现代财务学的学科性质、分析框架和发展规律均属于现代财务学的方法论问题。明确这些问题,不仅有助于我们深入地理解现代财务学的理论知识,正确地把握现代财务学发展的脉络和趋势,而且有助于我们学习现代财务学提出问题、研究问题和解决问题的方法。作为现代经济学的一个分支,现代财务学采用由研究基点、假设条件、理论依据、理论模型、经验实证和分析工具等要素构成的分析框架,具有强调实际应用导向、重视实证研究、倾向数学化、耦合技术分析与制度分析等规律性。The subject character, analytical framework and rules are all the methodology of modern finance. Understanding these questions will not only be helpful to deeply understand the theoretical knowledge of modern finance and exactly grasp the rules and tendency of modern finance, but also be useful to study the methods of putting forward questions, studying questions and solving questions in modern finance. This paper thinks that modern finance is a branch of modern economics. The elements of modern finance which include the studying foundation, hypothesis conditions, theoretical basis, theoretical model, experimental empiricism and analytical instruments built the analytical framework. There are also rules which emphasize practical direction, focus on empirical study, trend to mathematics, analysis associative technology and institution in modern fianc .

关 键 词：现代财务学 学科性质 分析框架 发展规律 

分 类 号：F234.4[经济管理—会计学]