谈理性人假设在财务管理中的体现  

作　　者：张世兴[1] 王成秋[1] 

机构地区：[1]青岛海洋大学,山东青岛266071

出　　处：《河北经贸大学学报》2001年第6期60-62,共3页Journal of Hebei University of Economics and Business

摘　　要：本文从理性人假设的涵义出发,指出在理性人假设下,理性人会产生诸如道德风险和逆向选择等理性人行为,由此对财务管理工作提出了相应的要求,即首先将研究财务管理的出发点从完全代理转为非完全代理,而后再来研究有关筹资、投资及利润分配等问题。This essay starts off with the defin ition of rational human being hypoth esis,and points out that on the ratio-nal human being hypothesis,rational human beings may take such rational human behaviour as moral risk and reverse choice,hence corresponding requir ements are made of financial managem ent: the research into financial man agement should start from transforming comp lete representation to incomplete r epresentation and then it can study s uch related problems as fund-raising,investme nt and profit distribution.

关 键 词：理性人假设 最大化偏好 理性人行为 监督机制 财务管理 激励机制 企业 道德风险 逆向选择 

分 类 号：F275[经济管理—企业管理]