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查阅西方财务学和会计学的文献不难发现,目标函数通常在财务或会计理论结构中占据着首要位置,并且通常是作为理论体系的逻辑起点(即所谓“目标起点论”)。这种学术范式的理论渊源是在西方广泛通行的实用主义哲学和个体主义方法论。虽然中西方哲学思潮有着极大差别,但目标起点论
It is not hard to see the literature of Western finance and accounting that the objective function usually occupies a primary position in the financial or accounting theoretical structure and is usually the logical starting point of the theoretical system (so-called “starting point theory”). The theoretical origins of this academic paradigm are the pragmatic philosophies and the individualist methodologies that prevailed in the West. Although there is a great difference between Chinese and Western philosophical thoughts, the starting point of the goal is