广义财务管理理论结构研究——以财务管理环境为起点的研究框架回顾与拓展

文章对以财务管理环境为起点的广义财务管理理论结构进行了回顾与拓展,进一步明确了财务管理内外部环境的内涵,厘清了"外部财务管理环境——内部财务管理环境——广义财务决策——企业价值"的研究路径。文章通过对已有文献进行梳理,基于拓展的广义财务管理理论框架,结合财务管理环境的新变化及现有研究的不足,提出了相应的研究建议。

General Structure of Financial Management Theory--Review and Extension of the Framework Based on Circumstances of Financial Management

This article reviews and develops the general structure of financial management theory which starts from the circumstances of financial management Based on the external and internal circumstances of financial management, this article clarifies an interesting research path from ex-ternal circumstances to general financial decisions. The article surveys the existing literatures and gives some corresponding research proposals based on the general structure of financial management theory.