企业现金持有动态调整:一个文献综述
发布时间：2019-06-24 17:18
【摘要】：现金持有问题一直以来都是财务会计界研究的热点。随着研究的深入,学术界对现金持有的视角也发生了变化,逐步从静态视角转向动态视角。研究领域从现金持有转向现金持有的动态调整。本文在对现金持有动态调整从制度背景、经济环境、企业特征等方面文献梳理的基础上,对现金持有动态调整进行简单述评,并对未来提出了展望。
[Abstract]:The cash-holding problem has always been the hot spot of the research of the financial accounting world. With the development of the research, the academic circle has changed from the view of the holding of cash, and gradually changed from the static angle of view to the dynamic perspective. The field of research has a dynamic adjustment of cash holdings from cash holdings. In this paper, the paper makes a brief review of the dynamic adjustment of the cash holdings on the basis of the systematic background, the economic environment, the enterprise characteristics and so on, and puts forward the prospect for the future.
【作者单位】： 中南财经政法大学会计学院;安徽财经大学统计与应用数学学院;
【基金】：2016年度安徽高校人文社科重点项目“我国积极劳动力市场政策评价研究”(项目编号:SK2016A0021) 安徽财经大学2016年度校级科研项目“中国代际收入弹性的再估计”(项目编号:ACKY1628) 安徽财经大学2017校级重点项目“反倾销会计信息系统的研究”(项目编号:ACKY1709ZDB)阶段性研究成果
【分类号】：F275
[Abstract]:The cash-holding problem has always been the hot spot of the research of the financial accounting world. With the development of the research, the academic circle has changed from the view of the holding of cash, and gradually changed from the static angle of view to the dynamic perspective. The field of research has a dynamic adjustment of cash holdings from cash holdings. In this paper, the paper makes a brief review of the dynamic adjustment of the cash holdings on the basis of the systematic background, the economic environment, the enterprise characteristics and so on, and puts forward the prospect for the future.
【作者单位】： 中南财经政法大学会计学院;安徽财经大学统计与应用数学学院;
【基金】：2016年度安徽高校人文社科重点项目“我国积极劳动力市场政策评价研究”(项目编号:SK2016A0021) 安徽财经大学2016年度校级科研项目“中国代际收入弹性的再估计”(项目编号:ACKY1628) 安徽财经大学2017校级重点项目“反倾销会计信息系统的研究”(项目编号:ACKY1709ZDB)阶段性研究成果
【分类号】：F275
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