试论人本主义财务学

现代企业财务主流理论,具有鲜明的技术主义特征。技术主义财务学建立在一系列假设的基础之上,其运用价值和解释能力相当有限,因而亟待发展和完善。行为的社会性,认为制度性是财务的根本属性。本文提出并论证了人本主义财务学这一全新的命题,并从理财假设、理财目标、理财理念、理财方式、理财主体、理财对象等方面分析了人本主义财务学的特征。

A study on Humanism finance

The mainstream of corporate financial theory have a notable characteristic of technicality. Technology based finance is built on a series of theoretical hypotheses, which limit its use value and explanatory ability, so it should be developed or improved. Institution based finance focuses on the financial institution and holds that the financial institution is the fundamental attribution of finance. The paper puts forward and expounds the completely new concept of Humanism finance, and analyzes its characters in the financial hypothesis, the financial goal, the financial idea, the financial way, the financial subject and object, and so on.