【摘要】 企业财务理论植根于企业理论基础之上。传统财务理论受新古典经济学的影响,主要集中于操作性的技术领域,忽视了对财务制度的研究。新制度经济学认为制度是决定企业效率的关键,因此财务学的研究应从技术操作向结构或制度设计演变,实现技术与制度研究的并举。更多还原

【Abstract】 Financial theory is deeply rooted in enterprise theory.Affected by new classical economics,traditional financial theory concentrated mainly on technological field and ignored the study on financial system.New institutional economics think it is system that determines enterprise’s efficiency,which enlighten us as to transform financial study from technique to system.System research on financial affairs can both promote corporate governance and regulate firm’s financial behaviors.更多还原