公司财务理论范式反思与修正

摘要

Corporate finance theory has characteristics of serious economics path dependence , which makes the compa-ny′s finance present a research paradigm including the rational economic man hypothesis , the individualism methodology , and the mathematical analysis tool , the non-ethics financial behavior in reality needs us to rethink the traditional analy-sis paradigm which is chosen by corporate finance theory .This article fixed the company finance theory paradigm from the aspects of complex man hypothesis , structuralist methodology and comprehensive analysis tools based on the analysis of the company′s financial ethics properties .%公司财务理论具有严重的经济学路径依赖特征，使公司财务呈现出理性经济人行为假设、个体主义方法论和数理性分析工具的研究范式，现实非伦理化财务行为需要对公司财务理论所选择的传统分析范式进行思考。在分析公司财务伦理属性的基础上，本文从社会复杂人假设、结构主义方法论和全面的分析工具等方面，对公司财务理论的范式进行了修正。