企业财务文化

企业财务文化与财务管理目标选择

Corporate Financial Culture and the Choice of Financial Management Objectives

企业财务文化是企业文化和企业财务战略的重要组成部分。

Corporate finance culture is an important part of financial strategy and corporate culture .

根据财务制度安排的不同表现形式将其分为财务治理机制、规范性财务制度、企业财务文化三大内容。

The contents are depicted as financial governance system , written financial regulations and corporate financial culture according to their forms .

首先，对企业财务文化的国内外研究文献进行了回顾，总结了财务文化研究存在的问题。

Firstly , problems of financial culture research are summarized on the basis of reviewing research literatures of home and abroad .

其次，对以人为本的企业财务文化的概念、涵义进行了探讨，并基于文化视角和财务视角对以人为本的企业财务文化加以分类，提出以人为本企业财务文化建设内容。

Secondly , the conception and meaning of people-oriented enterprise financial culture are discussed , and so its classification from culture and finance perspective and construction content .

构建企业财务文化的主要内容应包括构建符合企业实际要求的财务物质文化、科学健全的财务制度文化和积极良好的财务精神文化。

This article holds that the building of financial culture should include construction of enterprises financial material culture in line with the actual requirements , scientific and sound financial system culture , and the good financial spirit culture .

在解决问题部分，文章从分析科学发展观入手，提出了在中国烟草工业企业建设和谐财务文化的总体目标。

Problem-solving part of the paper , from the analysis of the scientific development concept , proposed building a harmonious overall objective of the financial culture in Chinese tobacco industry enterprises .

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。

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 .

在此基础上，试图建立一条适合企业发展的财务文化制度，并从各个角度分析财务文化制度的成因、必要性和它带来的深远意义。

On this basis , we attempt to establish corporate financial cultural system , which is good for enterprise development , and from every point of view , we analyze the causes of the financial cultural system and its necessity , and its far-reaching significance .