马克思主义经济学人本思想对财务学研究的启示与拓展

Revelation and extension in finance on the base of the humanism thought in Marx's economics

针对财务学的"经济人"假设进行了探讨,认为正是由于公司财务理论研究前提假定的非真实性,导致了当前主流财务学在研究导向、研究方法和研究对象上的失效。马克思经济学人本主义思想为财务学研究如何贴近社会现实提供了一个很好的借鉴思路。财务学本身具有社会属性,在此基础上,财务学研究的领域可以扩展到制度财务学、财务社会学、财务心理学、财务伦理学等方面。

This paper analyzed the assumption of ＂economic man ＂ in financing, and put forward that this assumption is unrealized. It made the research aim, the research method and the research object invalidating. The humanism thought in Marx＇s economics gave a very good reference on how to make the study in financing be closing to the reality of society. Financing has society property. On the base of this property, the study of financing may including the institutional finance, the society finance, the financial psychology, the financial ethnics etc.