摘要
假设是公司财务概念框架的一个重要理论要素,财务学假设包括基本假设和具体假定两个层次。其中,基本假设又包括经济人、公司系合法虚构、资本稀缺性、零嵌入性、资本市场有效性、可持续发展、债权人权益得到保护、社会成本为零、现金流动制等假设。
Assumption is an important theoretical element in the conceptual framework of corporate finance;the assumptions of finance include two levels： basic assumptions and specific assumptions.Of which,the basic assumptions consist of such assumptions as economic man,corporation being legal fiction,capital scarcity,zero-embedment,capital market efficiency,sustainable development,protection of creditor rights,social cost being zero,cash flow system,and so on.
出处
《当代财经》
CSSCI
北大核心
2010年第12期120-128,共9页
Contemporary Finance and Economics
关键词
公司
财务学假设
基本假设
具体假定
corporation
assumptions of finance
basic assumptions
specific assumptions
