当代西方财务金融学研究的范畴与主题——基于国际财务金融期刊的文献研究

The Category and Subject of Contemporary Research on Finance——A Literature Review Based on International Finance Journals

财务管理学与金融学在我国存在概念混淆与发展纷争问题,二者的研究领域均不断拓展,呈现逐渐融合的趋势,明确其研究范畴与主题对各自学科的发展具有重要意义。为此,本文在采用广义财务金融学概念的基础上,以近五年(2010~2014)发表在五种国际财务金融期刊上的文章为样本,以综述的形式统计梳理了当代西方财务金融学研究的范畴、主题及方法。结果表明,当代西方财务金融学(Finance)是一个有机的整体,其研究主题印证了广义财务金融观,研究视角与研究范畴仍在不断拓展,研究方法以文档实证研究和模型分析式研究为主。本文的研究明确了财务金融学的范畴与主题,为我国财务管理学科和金融学科的发展提供了参考。在财务管理学与金融学融合趋势下,应在我国建立并完善全面、系统的财务金融学科体系,这对推动我国财务金融研究的发展具有重要的意义。

In China, there are confusion of concepts and conflicts of development in the discipline of finance. It is important to specify the category of finance and to classify the research topics. Thus this paper builds a framework for general finance and then combs the research fields and methods of finance based on a sample of all literatures in five international finance journals during 2010-2014. We find that contemporary western finance is an organic whole which confirms the general view of finance. The research scope is still extending, meanwhile the archival and analytical research methods dominate the studies in this field. This paper is helpful to understand the category and subject of finance and tells the future of finance discipline in China. We suggest building an integrated discipline of finance in China on the convergent trend of different viewpoints on finance. It also has some implications for Chinese financial studies.