再论企业柔性财务管理

企业财务管理可以分为刚性财务管理和柔性财务管理。在理论基础、财务管理组织、财务计划、财务资源、财务管理对象、财务关系、财务管理文化等方面，刚性财务管理和柔性财务管理均存在较大差别。柔性财务管理制度增加了财务管理创新与发展的机会，有利于财务创新。应强化建设企业柔性财务管理文化、更新财务管理理念和方式方法以及增强财务管理的柔性，实现企业柔性财务管理。

Restudy on the Flexible Financial Management of Enterprises

Enterprise financial management can be divided into rigid financial management and flexible financial management. There is a large difference in some respects about theoretical basis, financial management organization, financial plan- ning, financial resources, financial management objects, financial relations and financial management culture, flexible financial management system can increase the opportunities for innovation and development of financial management and conduce to financial innovation. We should strengthen the construction of flexible financial management culture, update the concepts and methods of financial management and enhance its flexibility to achieve enterprise flexibility financial management.