现代财务学的科技特质与传统理财思想研究  

Study on Science and Technology of Modern Corporate Finance and Traditional Financial Theory

作　　者：常华兵[1] 

机构地区：[1]南京财经大学会计学院,江苏南京210023

出　　处：《科技管理研究》2015年第16期263-266,共4页Science and Technology Management Research

基　　金：江苏省教育厅高校哲社基金项目"利益分配失衡与财务机制创新"(2013SJD630021)

摘　　要：现代财务学的科技特质与传统理财思想之间已出现了明显分野,表现为"义"原则的淡漠、工具理性的横决、财富形态趋向虚拟化等,在提高了决策精度的同时也让人本财务远离而去,违背了可持续发展的时代要求。修正现代财务学框架,必须从传统理财思想的土壤中汲取营养,包括重塑财务学伦理规范,将生态环境耗费纳入财务核算系统,建立利益分配新模式,财务理论研究和服务的重点应转向实体经济等。The evident deviation has arisen between science and technology of modern corporate finance and traditional financial theory,which is indifferent principle of righteousness,running wild tool reason,fictitious wealth formation. At the same time of improving precision to make policy,people foremost finance is far away and the requirements of the era of sustainable development is going against. We must draw nutrition from soil of traditional financial theory to correct science and technology financial theory,including to reshape the financial ethics,bring ecology and environment into finance accounting system,set up new profit distribution model,the focus of financial theory research and service should be shifted to the real economy.

关 键 词：财务学 工具理性 传统理财 分野 反思 

分 类 号：F230[经济管理—会计学]