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美国经济学家F·莫迪利亚尼与R·布伦博格、A·安多创建的生命周期理论将人的生命周期分为成长期、青年期、成年期、成熟期、老年期五个阶段。笔者认为,家庭也可按不同时期的特点分为青年期(18～25岁)、家庭形成及成长期(26～45岁)、家庭成熟期(46～60岁)、退休期(61岁以上)四个阶段。家庭财务指标分析与家庭不同时期的收入和消费、储蓄、投资等会计信息紧密相关,而不同生命周期的消费侧重点和理财目标、理财规划都各不相同,因此结合生命周期运用家庭财务指标进行家庭财务诊断分析和规划,是在掌握理财基本原理时需要明确和规范的。
The life cycle theory created by the American economists F Modigliani and R. Brenberg and A. Ando divides the human life cycle into three stages: growth period, adolescence, adulthood, maturity, A stage. According to the author’s opinion, the family can also be divided into different stages of adolescence (18-25 years), family formation and growth (26-45 years), family maturity (46-60 years), retirement )four stages. Analysis of family financial indicators is closely related to different stages of family income and consumption, savings, investment and other accounting information, and different life cycle consumer focus and financial management goals, financial planning are different, so the combination of life cycle using household financial indicators Family financial diagnostic analysis and planning, is the need to understand and regulate the basic principles of financial management.