| 浅论财务管理假设 |
| |
| 引用本文： | 郭凌云.浅论财务管理假设[J].山西高等学校社会科学学报,2005,17(5):40-42. |
| |
| 作者姓名： | 郭凌云 |
| |
| 作者单位： | 太原科技大学,山西,太原,030024 |
| |
| 摘 要： | 分析财务管理假设构建应考虑的因素是:财务管理假设的含义与内容应服从于财务的本质;财务管理假设应和其他有关财务概念相区分;财务管理假设应考虑财务管理环境因素。建立财务管理假设的设想包括:理财主体假设、理性假设、不确定假设和有效市场假设。
|
| 关 键 词： | 财务管理 理财主体 理性理财 有效市场 假设 |
| 文章编号： | 1008-6285(2005)05-0040-03 |
| 修稿时间： | 2004年1月19日 |
Preliminary Study on Assumption of Financial Management |
| |
| Guo Lingyun.Preliminary Study on Assumption of Financial Management[J].Social Sciences Journal of Colleges of Shanxi,2005,17(5):40-42. |
| |
| Authors: | Guo Lingyun |
| |
| Abstract: | To analyze the construction of the assumption of financial management should take into consideration the following factors:the meanings and content of the assumption should serve for the essence of finance;this assumption should be differentiated from other relevant financial concepts;and the assumption should be constructed by taking environmental elements of financial management into consideration.To construct this assumption should include:the assumption of the subject in financial matters,rational assumption,indefinite assumption and the assumption of effective market. |
| |
| Keywords: | financial management subject in financial matters rational management of money matters effective market assumption |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
