行为一致性理论是心理学领域研究个体行为及行为风格跨情景一致性的重要假说。近期国外财务文献开始关注行为一致性理论视角的管理者特殊经历、个体行为与公司财务行为的关系问题，相关研究发现管理者特殊经历、个体行为的差异能够有效解释公司财务行为的选择。文章在回顾管理者与公司财务行为理论关系、行为一致性理论发展的基础上，构建了管理者特殊经历、个体行为对公司财务行为影响的分析框架，并从公司资本结构决策、投资行为、信息披露、避税行为等方面系统梳理了上述研究文献。最后对未来研究进行了展望，以期为国内相关研究提供借鉴。%Theory of behavioral consistency is an important hypothesis in psychology that personal behavior and behavioral style is consistent across different situation.Based on the theory of behavioral consistency,foreign financial literatures study the influence of managers’ special experience and individual behavior on corporate financial behavior with the result that manag⁃ers’ special experience and managers’ behavior can explain the corporate financial behavior.Based on the theoretical relationship of managers’ behavior and corporate financial behavior and the development of the theory of behavioral consistency,this paper constructed the analytical framework of managers’ special experience,individual experience and corporate financial be⁃havior.It systematically reviewed the related literature from the perspective of capital structure’s decision,investment behavior,information disclosure and tax avoidance.Finally,this paper points out some prospects for future study,especially,for enlightening domestic scholars.
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