摘要
依据经济人模型建构的主流财务学理论把供应链作为外生性变量来处理,现实的变化需要改造经济人模型,将供应链关系概念和模型嵌入财务学的各个主要领域,包括营运资金管理、投融资管理和利润分配等领域,构造供应链内生的公司财务学理论。对经济人模型的改造或修正需要个体与集体兼容、个体价值与整体价值共生、冲突与合作并存。
Supply chain is considered as an exogenous variable in the mainstream financial theo- ries, which is constructed in accordance with the economic man model. With the changing reality, the economic man model is in need of reconstruction. The concept and model of supply chain relation- ships are embedded in the major fields of corporate finance, including working capital management, investment and financing management, profit distribution, and so on, thus the corporate finance theory with endogenous supply chain can be constructed. The transformation or revision of the economic man model requires that individual is compatible with collective, individual value is in symbiosis with the whole value, and conflict coexists with cooperation.
出处
《当代财经》
CSSCI
北大核心
2013年第5期109-114,共6页
Contemporary Finance and Economics
关键词
供应链
公司财务
营运资金管理
supply chain
corporate finance
working capital management
