当代财经 ›› 2014, Vol. 0 ›› Issue (02): 1672-.

• • 上一篇    

金融经济危机与公司财务学发展

李心合   

  1. (南京大学 会计学系,江苏 南京 210093)
  • 收稿日期:2013-10-01 发布日期:2021-01-21
  • 作者简介:李心合,南京大学会计与财务研究院副院长,教授,博士生导师,主要从事公司财务管理、内部控制、会计理论研究,联系方式xinhe1963@126.com。

Financial and Economic Crisis and Corporate Finance Development

LI Xin-he   

  1. (Nanjing University, Nanjing 210093, China)
  • Received:2013-10-01 Published:2021-01-21

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。

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

Abstract: 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 theory, extend corporate investment theory, enrich corporate working capital management theory, and adjust corporate dividend policy theory.

Key words: financial and economic crisis; corporate finance; corporate financing theory; corporate investment theory