| 不确定性、财务状态与财务行为 |
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| 引用本文： | 吴树畅,孙静,朱元森. 不确定性、财务状态与财务行为[J]. 财会通讯, 2005, 0(2) |
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| 作者姓名： | 吴树畅 孙静 朱元森 |
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| 作者单位： | 山东工商学院会计学院，中国银行烟台分行，中国银行凤凰台支行 山东烟台264005 |
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| 摘 要： | 本文认为不确定性是主观和客观的不同状态,风险是主观认识偏离客观状态的结果。财务的功能就在于如何正确分析、识别财务状态,相机选择财务行为,使财务行为与财务状态保持动态协调一致,以保持财务政策的时间一致性。
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| 关 键 词： | 不确定 风险 财务状态 相机财务行为 |
Uncertainty, Financial Results and Financial Behaviors |
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| Wu shuchang Sun Jing Zhu Yuansen. Uncertainty, Financial Results and Financial Behaviors[J]. Communication of Finance and Accounting, 2005, 0(2) |
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| Authors: | Wu shuchang Sun Jing Zhu Yuansen |
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| Abstract: | Uncertainty is the different states of subjectivity and objectivity. So, the function of finance is to analyze and distinguish different financial results correctively, to select financial behaviors contingently, to keep financial behaviors accordant with financial results and financial policies consistent with financial objective. This paper discusses adaptive financial behaviors under different financial states. |
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| Keywords: | Uncertainty Financial results Contingent financial behaviors |
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