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经济全球化进程的不断加快,在为我国乃至世界经济带来活力与契机的同时,也在一定程度上导致了金融危机的到来。现阶段,我国财务管理理论体系尚处于发展和完善阶段,随着资本流动速度的加快和产品更新换代速度的不断提升,在我国经济发展的实际过程之中,还存在部分问题有待解决,特别是金融危机对我国经济造成的冲击,由于缺乏完善化和系统化的财务管理理论体系指导,将在一定程度上影响我国经济发展的总体水平。基于此,本文以金融危机对财务管理理论的影响为主要出发点,重点探讨金融危机时期财务管理理论体系的构建途径,旨在推动我国经济理论的可持续发展。经济的发展具有周期性和变动性的双重特点,其中周期性特点主要表现为经济的繁荣期和萧条期,这也是经济发展必须要经历的两个过程,在经济全球化的影响之下,金融危机的产生则会使世界经济处于一种萧索状态之中,并且随着金融危机发展程度的不断加深,各国愈发重视财务管理理论对本国经济的复苏和推动作用。到目前为止,我国的公司财务管理学还基本是从西方照搬照抄过来的,面临现实中不断出现的新问题(如金融危机),理论的缺乏导致无法对实践进行正确的指导。面临金融危机的冲击,要想企业做出明智的财务决策,构建非常态下的财务管理理论体系以更好地指导实践势在必行。金融危机对理性经济人假设、有效市场假说、财务管理目标、财务管理的决策理论等冲击很大。本文在分析、反思财务管理理论存在的诸多缺陷与漏洞的基础上,提出了构建金融危机时期财务管理理论的思路,这是非常态经济下财务理论继续延进的方向。因此,在金融危机时期构建非常态经济下财务管理理论体系,是当前研究学者亟待解决的重要课题。
The continuous acceleration of the process of economic globalization brings vitality and opportunity to the economy of our country and even the world at the same time, but also to some extent, has led to the arrival of the financial crisis. At this stage, the theoretical system of China’s financial management is still in the stage of development and improvement. With the speed of capital flow and the speed of product upgrading, some problems remain to be solved in the actual process of economic development in our country. In particular, The impact of the financial crisis on China’s economy, due to the lack of a sound and systematic guidance system for financial management, will to some extent affect the overall level of China’s economic development. Based on this, this article takes the financial crisis as the main starting point of the theory of financial management, focusing on the construction of the theoretical system of financial management during the financial crisis, aimed at promoting the sustainable development of China’s economic theory. The development of economy has the dual characteristics of cyclicality and changeability. The cyclical features mainly manifest in the economic prosperity and depression, which are also the two processes that economic development must go through. Under the influence of economic globalization, the financial The crisis will make the world economy in a sluggish state, and with the deepening of the financial crisis, all countries attach more importance to the theory of financial management on the recovery and promotion of their economies. Up till now, the financial management science of our country is still basically copied from the West, facing new problems (such as the financial crisis) emerging constantly in reality, and the lack of theory can not guide the practice correctly. In the face of the impact of the financial crisis, it is imperative for enterprises to make sound financial decisions and construct a theoretical system of financial management under the abnormal state to better guide their practice. The financial crisis has a great impact on the rational economic man hypothesis, effective market hypothesis, financial management objectives, financial management decision theory. Based on the analysis and reflection of many defects and loopholes existing in the theory of financial management, this paper puts forward the idea of constructing the theory of financial management during the financial crisis, which is the direction that the financial theory continues to advance under the abnormal economy. Therefore, constructing the theoretical system of financial management under the abnormal economy during the financial crisis is an important issue to be solved urgently by current researchers.