摘要
通过分析研究企业投资决策人存在的认知偏差和非理性行为,提出了企业投资决策中的行为财务创新策略:企业投资决策人必须熟悉在企业投资决策中各种认知偏差和非理性行为的特征,善于学习、了解和接受行为财务相关新投资理念,保持谦虚冷静、自省自律心态,实行集体决策和科学决策,建立投资项目终止机制等。
In this paper,based on the analysis of the existence of cognitive bias and irrational behavior of enterprise investment decision-makers, we put forward some behavioral finance innovation strategies in enterprise investment decision-making, such as decision-makers must be familiar with those characteristics of various of cognitive bias and non-rational behavior in investment decision-making, understanding and acceptance of behavioral finance concepts related to new investment,and maintain the mind of modest and calm, self-reflection, self-discipline,implement the system of collective decision-making, democratic and scientific decision-making, set up the termination mechanism of investment projects, etc.
出处
《科技进步与对策》
CSSCI
北大核心
2009年第15期88-90,共3页
Science & Technology Progress and Policy
基金
广东省2007年度会计科研课题(07152)
关键词
企业投资管理
认知偏差
非理性行为
行为财务创新策略
Enterprise Investment Management
Cognitive Bias
Irrational Acts
Innovation Strategy of Behavioral Finance