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财务预期:财务学的一个新范畴
引用本文:荆霞,许海明.财务预期:财务学的一个新范畴[J].四川大学学报(哲学社会科学版),2011(3).
作者姓名:荆霞  许海明
作者单位:中国人民大学财政金融学院,北京,100872
摘    要:运用预期理论,探讨财务预期的概念、理论基础、形成路径、财务预期的类型和作用。利用中国平安保险公司2008年的融资门事件,分析非稳定财务预期现象的存在,提出改善决策者心智模式、建立健全决策者财务预期监测与预警系统等相关措施。

关 键 词:财务预期  投融资决策  非稳定财务预期  

Financial expectation:A Frontier of Finance
JING Xia,XU Haiming.Financial expectation:A Frontier of Finance[J].Journal of Sichuan University(Social Science Edition),2011(3).
Authors:JING Xia  XU Haiming
Institution:JING Xia,XU Haiming(School of Finance,People's University of China,Beijing 100872)
Abstract:Using expectation theory,this paper discusses the conception,theoretical basis,paths,types and function of financial expectation.Taking the Financing-gate incidence of Ping An Insurance(Group) Company of China Ltd(Stock Code:6001318) in 2008 as an example,this paper analyzes the existence of unstable financial expectation,and suggests some measures to improve decision-maker's mental models and to establish and perfect monitoring and warning system of financial expectation.
Keywords:financial expectation  investment and financing decision-making  unstable financial expectation  
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