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财务管理学与金融学在我国存在概念混淆与发展纷争问题,二者的研究领域均不断拓展,呈现逐渐融合的趋势,明确其研究范畴与主题对各自学科的发展具有重要意义。为此,本文在采用广义财务金融学概念的基础上,以近五年(2010~2014)发表在五种国际财务金融期刊上的文章为样本,以综述的形式统计梳理了当代西方财务金融学研究的范畴、主题及方法。结果表明,当代西方财务金融学(Finance)是一个有机的整体,其研究主题印证了广义财务金融观,研究视角与研究范畴仍在不断拓展,研究方法以文档实证研究和模型分析式研究为主。本文的研究明确了财务金融学的范畴与主题,为我国财务管理学科和金融学科的发展提供了参考。在财务管理学与金融学融合趋势下,应在我国建立并完善全面、系统的财务金融学科体系,这对推动我国财务金融研究的发展具有重要的意义。
There is the concept of confusion and development disputes in our country. The research fields of both are constantly expanding and showing a gradual integration trend. It is of great significance to clarify the scope and theme of their research for the development of their respective disciplines. Therefore, based on the concept of generalized financial finance, this article takes the articles published in five kinds of international financial financial journals in recent five years (2010 ~ 2014) as samples, summarizes and summarizes the contemporary research on western financial finance The categories, topics and methods. The results show that the contemporary western finance is an organic whole. Its research theme confirms that the generalized financial and financial concepts, research perspectives and research areas are still expanding. Research methods are mainly document empirical research and model analytic research . The research of this paper clarifies the category and theme of finance and finance, which provides a reference for the development of finance management discipline and finance discipline in our country. Under the trend of integration of finance management and finance, a comprehensive and systematic discipline system of finance and accounting should be established and perfected in our country, which is of great significance to the development of our country’s finance and finance research.