| 行为财务视角下公司财务决策研究 |
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| 引用本文： | 乌日娜. 行为财务视角下公司财务决策研究[J]. 内蒙古财经学院学报(综合版), 2012, 10(4): 146-148 |
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| 作者姓名： | 乌日娜 |
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| 作者单位： | 内蒙古财经大学财务处,内蒙古呼和浩特,010051 |
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| 摘 要： | 企业财务决策主要包括投融资决策、股利政策等。行为财务学放松了传统财务理论的非理性人假说,认为投资者和管理者都可能因为一些非标准偏好和主观偏好而表现非理性的决策行为。本文从行为财务学的视角分析了非理性的投资者和非理性的管理者对公司财务决策的干扰和影响,并且说明了认识到这些影响因素有利于管理者做出正确的财务决策。
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| 关 键 词： | 行为公司财务 投资者非理性 管理者非理性 |
A Study of Company Financial Decisions from the Perspective of Behavioral Finance |
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| Wurina. A Study of Company Financial Decisions from the Perspective of Behavioral Finance[J]. Journal of Inner Mongolia Finance and Economics College, 2012, 10(4): 146-148 |
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| Authors: | Wurina |
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| Affiliation: | Wurina(Inner Mongolia University of Finance and Economics,Hohhot,010051,China) |
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| Abstract: | Enterprise financial decisions mainly includes investment and financing decisions and dividend policy etc.Behavioral finance loosens the Irrational person hypothesis of traditional financial theory,believes that investors and directors may make irrational decision-making behaviors due to some non-standard preference and subjective preference.From the perspective of finance science,this paper analyzes the interference and influence on company financial decisions of irrational investors and directors,makes clear that realizing these factors are helpful for directors to make correct financial decisions. |
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| Keywords: | behavioral company finance investor＇s irrational director＇s irrational |
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