| 论公司财务学假设 |
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| 引用本文： | 李心合. 论公司财务学假设[J]. 当代财经, 2010, 0(12) |
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| 作者姓名： | 李心合 |
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| 作者单位： | 南京大学会计学系; |
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| 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。
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| 关 键 词： | 公司 财务学假设 基本假设 具体假定 |
On the Assumption of Corporate Finance |
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| LI Xin-he. On the Assumption of Corporate Finance[J]. Contemporary Finance & Economics, 2010, 0(12) |
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| Authors: | LI Xin-he |
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| Affiliation: | LI Xin-he(Nanjing University,Nanjing 210093,China) |
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| Abstract: | 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. |
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| Keywords: | corporation assumptions of finance basic assumptions specific assumptions |
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