财经价值观研究进展及其概念结构分析

Research Progress and Conceptual Construct Analysis of Financial Values

财经价值观是人们对财富获得、财富使用等个体财经活动进行认知、评价和取舍的一种价值观念体系。现有研究有两种取向:宏观取向的研究将财经价值观作为一般价值观系统中的一个因子来考察,微观取向的研究则直接考察财经价值观的某一特定因子,如物质主义、金钱态度等,我们认为应该在中观水平上专门针对财经价值观本身及其结构开展研究。本文在梳理不同水平的有关研究进展基础上,结合财经生活实践和学理分析,界定了财经价值观概念,并采用内容构建路径提出了财经价值观结构:理财价值观、财富价值观和财经伦理观。

Financial values can be defined as a set of values by which individuals perceive,evaluate,and choose individual financial activities,such as wealth acquisition and wealth utilization.There exist two approaches in the extant literature:Research at the macro level has treated financial values as a factor of the general value system,while studies at the micro level have directly investigated a specific factor of financial values,such as materialism and money attitude.Unlike these previous studies at the macro and micro levels,we propose that it is necessary to explore the concept and construct of financial values at the meso level.In the current article,we reviewed the research advances on financial values at multiple levels,after which we defined the concept of financial values based on practical and theoretical analyses.Finally,we used content-construction approach to propose the construct of financial values,consisting of financial planning values,wealth values,and financial ethics values.