本文针对公司财务概念框架的讨论，在强调财务学科技术性和人文性双重特性的前提下，着重从行为和文化的视角探讨了财务管理学的发展路径。分别从财务学自一产生就是一门研究“财务人财务行为”的学问的这一立论，从生物学和文化学研究的两条路径方面以及从物质、精神、社会研究的这三个维度上，提出了构建财务行为学的设想。同时在对财务学“行为学转向”的分析当中，描述了技术财务“见物不见人”的学科困境，批评了行为财务“见人不见魂”的发展窘境，而要建设“见人又见魂”的财务行为学，本文提出需从奥派经济学寻求理论基础和方法论的设想。%This paper is discussing on conceptual framework of corporate finance, while emphasizing technical and financial discipline humanities dual characteristics of the premise, focusing on discussing the development path behavior and culture from the perspective of financial management. In this orientation, finance generated from a study that is a "financials' finan-cial behavior" learned an argument; chemical research from biology and culture two paths; from physical, mental, social stud-ies three dimensions, proposed to build the idea of financial behavior. While the financial study "behavioral shift" analysis which describes the technical finance "see things but not people," the discipline dilemma, criticized the behavior of finance "to see people not see the soul" development dilemma, but to build "to see people see also soul" financial behavior, this pa-per seeks to be from Austrian economics theory and methodology of vision.
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