期刊论文

The Theory and Experience Analysis on the Company＇s Financial Decision-making Behavior

中文

湖南财政经济学院学报

2095-1361

2018

34

4

65-73

10.16546/j.cnki.cn43-1510/f.2018.04.007

衡阳师范学院科学基金启动项目“互联网+背景下传统制造企业转型研究”（项目编号:16D08）；

本校为第一机构

企业经营的目标是价值最大化,财务决策作为企业经营决策的重要功能,起着至关重要的作用。作为企业经营决策的组成部分,现实的财务决策受诸多行为因素的影响,相互之间联系又千丝万缕。由于会计政策的选择对财务绩效产生基础性的影响,因此应一并将其纳入财务决策行为的范畴进行分析。经过梳理公开文献,对涵盖财务决策的投资决策行为、融资决策行为、股利分配决策行为以及会计政策选择四种决策行为,分别从理论基础、影响因素以及经验分析三方面,理清现有对财务决策行为的逻辑脉络,并进而对主要财务决策行为问题给出相应政策建议。

The goal of enterprise management is the maximization of value. Financial decision-making is an important function of enterprise management,and plays a vital role. The actual financial decision-making is influenced by many behavioral factors. As part of the business decision,the relationship between each other is inextricably linked. After combing the open literature on investment decision-making behavior,covering financial decision-making financing decision and dividend distribution decision behavior and the accounting policy choice of four kinds of decision-making behavior were analyzed from...