不确定性、风险与相机财务论——一个财务行为选择的分析框架

Uncertainty,Risk and Contingent Finance: An Analytical Framework of Financial Behavioral Choice

以不确定性和风险作为逻辑起点构建了相机财务的基本概念结构与相机财务行为选择的分析框架。阐释了相机财务的假设、目标、本质、职能、对象、内容与原则,并提出了在不确定性条件下,企业应根据财务机会识别与财务状态评判的结果选择适应性的财务政策与财务行为,建立健全财务治理机制以实现利益相关者对风险的有效分担和对收益的共同分享之观点。

To construct the framework of contingent financial fundamental concepts and behavioral choice, the paper explains contingent financial hypothesis, objective, essence, function, object, content and principles, and brings forward a new viewpoint which is business could choose adaptable financial policies and behaviors according to financial opportunity identified and state evaluated, constitute and perfect financial governance mechanism to take risk efficiently and share income together for stakeholders.