财务管理学的困境与出路

The Distress and Outlet of Corporate Finance

西方财务管理学并非像多数人所想象的那样完美,贫困化依然是当今财务管理学所面临的最大困境。财务管理学的贫困化,既体现在其内容的严重偏离实际上,也体现在其与相关学科的严重断裂和对环境性挑战的滞后反应上。走出贫困化的重要途径,就是要扩展财务管理学的内容,转换财务管理学研究的视角,并开拓财务管理学研究的新领域。

Conventional financial theory is not as perfect as most people's imagination.Pauperization is still the most difficult thing faced by conven- tional financial theory.The pauperization is showed on not only the departure of its contents from practice,but also the rapture of the relation- ships with related subjects.The way of getting rid of pauperization is to extend its contents,transfer the perspective of study and exploit new fields of research.