| 企业财务文化与财务管理目标选择 |
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| 引用本文： | 李亚光. 企业财务文化与财务管理目标选择[J]. 贵州财经学院学报, 2005, 0(6): 56-59 |
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| 作者姓名： | 李亚光 |
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| 作者单位： | 贵州财经学院,贵州,贵阳,550004 |
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| 摘 要： | 财务文化是企业在一定的社会环境下,由企业财务人员和其他人员在长期的财务活动过程中共同创造出来的财务物质成果、财务精神成果和财务规范成果表现形态的总和,包括财务物质文化、财务制度文化和财务精神文化.它们对企业财务管理目标的选择产生直接的影响.企业选择的财务管理目标必须与本企业的财务文化相适应,同时还要加强自身财务文化的建设.
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| 关 键 词： | 财务文化 财务管理目标选择 影响 |
| 文章编号： | 1003-6636（2005）06-0056-04 |
| 收稿时间： | 2005-09-05 |
| 修稿时间： | 2005-09-05 |
Corporate Financial Culture and the Choice of Financial Management Objectives |
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| LI Ya-guang. Corporate Financial Culture and the Choice of Financial Management Objectives[J]. Journal of Guizhou College of Finance and Economics, 2005, 0(6): 56-59 |
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| Authors: | LI Ya-guang |
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| Affiliation: | Guizhou College of Finance and Economics, Guiyang, Guizhou 550004, P.R. China |
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| Abstract: | Financial culture is the sum total of material, spiritual and standard financial achievements jointly created by financial personnel and other personnel in a firm under certain social circumstances. It includes material, institutional and spiritual financial culture, which have a direct impact on the choice of financial management objectives. The objectives chosen must fit in with the financial culture, which in turn should be strengthened. |
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| Keywords: | financial culture choice of financial management objectives effect |
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