“范式”是一个哲学范畴,范式的危机、破裂和演变是科学发展的重要环节和集中体现。范式理论与财务学的结合是经济学范式的有机延伸,是现代财务理论研究的一大进步。正确理解和认识财务范式的内涵与特征,有助于科学地把握财务范式变迁的必然性,从而促进财务理论研究的不断发展。 “Paradigm” is a philosophical category. The crisis, rupture and evolution of paradigm are important links and focus of scientific development. The combination of paradigm theory and finance is an organic extension of the paradigm of economics and is a great improvement in the study of modern financial theory. Correctly understanding and understanding the connotation and characteristics of the financial paradigm helps to grasp the inevitability of the changes in the financial paradigm scientifically so as to promote the continuous development of financial theory research.