摘要
财务学应是一门以资金流、行为流、文化流为主要管理对象的应用型管理学科。然而,在传统的财务学学科体系中是不考虑文化及其财务文化的。本文试图打破“技术主义”的迷思,从财务文化的本质即“人化”、财务文化的核心即“观念”、财务文化的作用即促进“企业持续发展”等方面阐述财务文化学在财务学科体系中的重要地位,并以此建构“双翼财务学”———“技术”和“文化”为两翼的财务学科新体系。
Financing is a management science about management project of capital flow behavior flow culture flow. It is not to notice the financing culture in traditional field, the paper breakthrough the theory of technologic. Discuss the nature of financing culture that＇s humanism the core of financing culture and the function of financing culture , the important,position of improving the developing of a enterprise. On the basis of it, it is to built a new financing system of ＂Twin--wings financing＂ technology and culture of financing .
出处
《中央财经大学学报》
CSSCI
北大核心
2006年第8期83-87,共5页
Journal of Central University of Finance & Economics
关键词
双翼财务学
新体系
另类思考
Twin--wings financing New system Think deeply
