财务学的重新塑造与整合:一个文化的视觉

我国政府提出的“科学发展观”涵盖自然层面的“可持续发展观”和社会层面的“公平发展观”。相对于“科学发展观”的“企业发展观”,相应的分为“利润发展观”和“文化发展观”。在此背景下,作为企业管理重要组成部分的财务管理,无论在财务管理工作实践中,还是在财务管理学科体系上都面临着新的挑战。本文尝试从文化、企业文化及财务文化的关系入手,从“文化”的视觉来重新塑造与整合原有的财务学科体系,以期使我国企业的财务管理工作更加符合时代发展的需要。

Rebuilding and Combination of Financing: A Sight of Culture

The government of China raises the opinions of "scientific developing", including two respect: one is continual development in nature, the other is fair development in society. In the same way, the view of business development also includes "profit development" and "cultural development". As the important part of business, financial management will face lots of challenge and impact, not only in practice but also in the construction of finance. The article is trying to rebuild and combine original finances basis on culture business culture and financial culture, aiming at helping Chinese business improve their capacities of financial management together with development of the times.