| 论财务学的文化特性 |
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| 引用本文： | 李连华.论财务学的文化特性[J].郑州航空工业管理学院学报(管理科学版),2004,22(3):38-40. |
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| 作者姓名： | 李连华 |
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| 作者单位： | 浙江财经学院,浙江杭州310012 |
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| 摘 要： | 财务具有技术与文化的双重学科属性.然而,在长期的理论研究和财务管理实践中,人们重视理财技术的开发、应用而轻视财务文化建设,由此导致财务人员职业道德素养低下及一系列财务丑闻的发生.文章基于财务文化建设的目的,对财务文化的存在基础、财务文化的内涵进行探讨,并指出了目前财务文化建设的重点.
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| 关 键 词： | 财务学 学科属性 财务文化 文化建设 |
| 文章编号： | 1007-9734(2004)03-0038-03 |
| 修稿时间： | 2004年3月15日 |
Study on Cultural Feature of Financial Management |
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| LI Lian-hua.Study on Cultural Feature of Financial Management[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2004,22(3):38-40. |
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| Authors: | LI Lian-hua |
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| Institution: | LI Lian-hua |
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| Abstract: | Financial management has both technical feature and cultural feature. However, the cultural feature of financial management has been ignored in process of research and in the field of practice for a long time. On the basis of improving professional ethics, this paper studies basis and contents of cultural feature of financial management, and points out emphasis is in building culture of financial management. |
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| Keywords: | science of financial affairs attribute of subject culture of financial management culture building |
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