摘要
为了更好地解释和预测财务主体的实际决策行为,财务学研究者们发展了一个新的研究范式:行为财务。本文在已有的理论基础上,提出行为财务理论和方法的发展导向,着重论述行为财务理论在公司理财中的应用,并进一步指出在我国研究行为财务理论的实践意义。
In order to better explain and predict the actual decision -making bebavior of tbe financial mainstay, finance researchers have developed a new paradigm： Behavioral Finaoee. Based on it, this paper has proposed the development orientation of theory and method on Behavioral Finance. We foeus on the application of behavioral finance theory in corporate financial management. Moreover, we show the practical significance in the study of Behavioral Finance in China.
出处
《特区经济》
北大核心
2007年第10期277-279,共3页
Special Zone Economy
关键词
行为财务
有限理性
决策行为
Behavioral Finance
limited rationality
decision - making behavior
