基于财务柔性的企业财务保守行为研究综述  

Review on the Research of Enterprises Financial Conservatism Based on the Financial Flexibility

作　　者：于欢[1] 

机构地区：[1]南京大学商学院,江苏南京210093

出　　处：《西安财经学院学报》2016年第4期60-67,共8页Journal of Xi’an University of Finance & Economics

基　　金：教育部人文社科青年基金项目(11YJC790280)

摘　　要：金融危机以来,经济环境的不确定性不断增大,企业的财务保守行为越来越受到理论与实务界的关注。本文在财务柔性的框架内,对财务保守的概念进行了界定;在此基础上,对财务保守行为进行了理论上的解释,并重点对产品市场竞争和宏观经济与财务保守的关系以及财务保守整体性等方面的文献进行了回顾,指出了研究的不足,并指出了未来研究的方向。With the financial crisis, the uncertainty of economic environment increasing, financial conserva- tism of the firms have been more and more focused from both theory and practice areas. This paper, from the perspective of financial flexibility, reviews the literatures about the concept of financial conservatism, theoretical explanation of financial conservatism, relationship between financial conservatism with product market competition and macroeconomic, and the integrity of financial conservatism.

关 键 词：企业财务 财务柔性 财务保守 债务保守 现金持有 

分 类 号：F275[经济管理—企业管理]