金融经济危机与公司财务学发展  

Financial and Economic Crisis and Corporate Finance Development

作　　者：李心合[1] 

机构地区：[1]南京大学会计学系,江苏南京210093

出　　处：《当代财经》2014年第2期106-114,共9页Contemporary Finance and Economics

摘　　要：金融经济危机挑战主流公司财务学的思想及方法论基础,挑战主流财务学的基础性假设,挑战主流财务学研究结论的普遍适用性。建构适用于金融经济危机状态的公司财务学,需要调整公司财务学的目标函数,修正公司融资理论,扩充公司投资理论,充实公司营运资金管理理论,调整公司股利政策理论。Financial and economic crisis has challenged the ideological and methodological basis, the basic assumptions and the universal applicability of the research conclusions of the mainstream corporate finance. In order to construct corporate finance appropriate to the state of financial crisis, it is necessary to adjust the objective function of corporate finance, modify the corporate financing theo- ry, extend corporate investment theory, enrich corporate working capital management theory, and ad- just corporate dividend policy theory.

关 键 词：金融经济危机 公司财务学 公司融资理论 公司投资理论 

分 类 号：F234.3[经济管理—会计学]