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lun gong si cai wu xue jia she
Author(s): 
Pages: 13-16
Year: Issue:  3
Journal: Accounting Learning

Abstract: 对公司财务学的学习与研究,假设问题常常是被忽视的,以致于在国内外的财务学教科书中,很少能够看到就假设问题的专门叙述。如同会计学和经济学中所出现的情形,假设问题应该是在财务学体系中占据重要位置的。不能正确理解支撑财务学体系的一系列基本假设,实际是也就无法确切理解财务学的理论和方法。
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