财务研究的制度主义思考

Thinking of Financial Study of Systemism

企业财务理论深深地植根于企业理论基础之上。传统财务理论受新古典经济学的影响,主要集中于操作性的技术领域,忽视了对财务制度的研究。新制度经济学认为制度是决定企业效率的关键,因此,财务学的研究应从技术操作向结构或制度设计演变,实现技术与制度研究的并举。财务学的制度研究可以促进公司治理研究的深入与企业财务行为的规范。

Financial theory is rooted deeply in enterprise theory. Affected by new classical economics, traditional financial theory concentrated on technological field mainly and ignored the study on financial system. New institutional economics thinks it is system that determines enterprise＇s efficiency, which enlighten us to transform financial study from technique to structure or system, realizing to develop technique and study system simultaneously. System research on financial affairs can both promote corporate governance and regulate finn＇s financial behaviors.