【作者】 夏明；

【Author】 Xia ming (Hubei University of Economics,430205)

【机构】 湖北经济学院；

【摘要】 本文针对"公司财务概念框架"的讨论,在强调财务学科"技术性"和"人文性"双重特性的前提下,着重从"行为"和"文化"的视角探讨了财务管理学的发展路径。以此为导向,分别从财务学自一产生就是一门研究"财务人财务行为"的学问的一个立论;从"生物学"和"文化学"研究的两条路径;从"物质、精神、社会"研究的三个维度,提出了构建"财务行为学"的设想。同时在对财务学"行为学转向"的分析当中,描述了技术财务"见物不见人"的学科困境,批评了行为财务"见人不见魂"的发展窘境,而要建设"见人又见魂"的财务行为学,本文提出需从奥派经济学寻求理论基础和方法论的设想。更多还原

【Abstract】 the paper discuss"corporation financial framework ",it emphasize the dual nature of financial discipline about "Technology" and"humanism ",and discuss development path from the perspective of "behaviour" and "culture".therefore,Separately from the finance generation is a study of the "financial financial behaviour" ; there are two path of "biology "and" culture",From three dimensions of "material,mental,society",Put forward the construction of "behaviour finance".Meantime,in the analysis of Finance "behaviour change" analyse,it describes the dilemma,of technical financial "see things but not people",They criticized the development predicament of behavioural finance is "see someone not see the soul",we should build a "see human also see soul" of behaviour finance,this paper put forward a theoretical foundation and methodology with Austrian school economics for Austrian School of economics.更多还原