试论现代财务学的学科性质、分析框架和研究方法  

Subject Nature,Analysis Framework and Research Methods of Modern Finance

作　　者：张兆国[1] 尹开国[1] 刘永丽[1] 

机构地区：[1]华中科技大学管理学院会计系,430074

出　　处：《会计研究》2010年第9期66-72,共7页Accounting Research

摘　　要：本文认为,从理论渊源和学科体系上看,财务学应该属于经济学;财务学的分析框架由研究基点、假设条件、理论依据、理论模型、经验实证和分析工具等要素或步骤构成;鉴于财务学既是一门社会科学又是一门经验科学,因此在财务学研究中要综合地运用各种研究方法,而不能片面地强调实证分析方法。The subject nature,analysis framework and research methods of modern finance are all areas of finance methodology.Modern finance belongs to economics from the point view of the theoretical origin and subject system.The analysis framework of modern finance is composed of six factors or steps as follows:basis research points,hypothesis conditions,theoretical bases,theoretical models,empirical researches and analytical instruments.Because modern finance belongs to social science as well as empirical science,we should emphasize comprehensive use of various research methods but not empirical analysis unilaterally.

关 键 词：现代财务学 学科性质 分析框架 研究方法 

分 类 号：F230[经济管理—会计学]