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微观经济学对经济现象进行解释和预测,会计学对经济行为的结果进行总结并为经济行为提供参考资料,经济学理论为会计理论的发展提供了基础性的工具和指导。本文通过兑财务管理目标的分析,找出企业价值最大化财务管理目标的合理性及其与利润最大化假设的关联。
Microeconomics interprets and predicts economic phenomena. Accounting summarizes the results of economic behavior and provides reference materials for economic behavior. Economic theory provides the basic tools and guidance for the development of accounting theory. By analyzing the objectives of financial management, this paper finds out the rationality of maximizing the value of financial management and its relationship with the maximization of profit maximization.