摘要
财务管理原则理论是财务理论的一个重要组成部分,是基础财务理论和应用财务理论的桥梁和纽带。应用财务管理原则可以更好地指导财务实践。建立完整的财务管理原则理论是财务界面临的一个重要课题。财务管理原则按照其作用可以分为一般原则、具体原则和特殊事项处理原则三部分。应用财务管理原则,是从总体上应用,而不是刻意模仿。
The theory of the financial administration principles is an important component of the financial theory, and it is the bridge between the foundation financial theory and the practical financial theory. The financial administration principles can instruct the financial affairs. It is an important task to establish financial administration principle theory. Financial administration principles include ordinary principle , concrete principle and special principle according to its function. We should use the financial administration principle on the whole but not imitate sedulously.
出处
《天津商学院学报》
2004年第5期40-43,共4页
Journal of Tianjin University of Commerce
关键词
财务管理原则
一般原则
具体原则
特殊事项
financial administration principle
ordinary principle
concrete principle
special item