摘要
财务管理原则也称理财原则,是指组织企业财务活动和协调处理财务关系的基本准则,是体现理财活动规律性的行为规范,是对财务管理的基本要求。在社会主义市场经济不断深化发展的背景下,我国财务管理的一般原则必然有了不同于以往的内涵。本文试在此背景下,从计划性、真实性等方面对财务管理的一般原则进行了阐述,力求较为完整、全面地将这些原则呈现给读者。
Financial Principles are also called Financial Management Principles, referring to the basic principles used to organize the enterprises＇ financial activities and to coordinate the financial relationship, which reflects the regularity of financial management and is a basic requirement for financial management. Under the background of the increasing development of socialist market economy, the general principles of our country＇ s fi- nancial management must have a different connotation. Against the above background, this article tries to ex- pound the general principles of financial management from the perspective of its planning and authenticity in or- der to present a more complete and comprehensive aspect to readers.
出处
《保险职业学院学报》
2013年第2期49-51,共3页
Journal of Insurance Professional College
关键词
财务管理
社会主义市场经济
财务原则
Financial management
Socialist market economy
Financial principles
