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财务管理假设是财务管理理论体系的重要组成部分,也是财务管理理论研究应予以重点关注的课题之一。本文在总结目前已有的研究成果的基础上,构建了包括有效市场假设、财务主体假设、持续理财与财务分期假设和委托代理假设在内的财务管理假设体系,并以此为依据推演出若干财务管理原则。
The assumption of financial management is an important part of the financial management theory system, and it is also one of the topics that the research of financial management theory should focus on. On the basis of summarizing the existing research results, this paper constructs a financial management hypothesis system that includes effective market hypotheses, financial entity assumptions, continuous financial management, financial staging assumptions, and principal-agent hypotheses. Financial management principles.