企业财务管理核心观念探析

Discussion on Core Concept of Company Financial Management

“人者心之器”,生动地道破了“观念”对于世人的重要。当符合市场经济内在要求的思想观念植根于企业财务人员的脑海之中,并逐渐形成一种新的企业文化和社会价值时,那些看似简单且正确的财务核心观念必将成为企业改革包括财务管理改革的大众心里基础,继而成为推动整个社会变革的巨大力量。本文提出,在市场经济条件下,市场观念、法治观念、信用观念、人本观念应成为财务管理的核心观念。

“The man is the carrier of mind” reveals lively the importance of “concept” to the human being. When the concept which meet the internal requirement of market economg is setup in the mind of company financial personnel, and when it become a kind of new company culture and social value, those seems easy but right financial core concept will become the mentality foundation of company reformation including financial management reformation, and become the huge force to push the reformation of whole society. The article raise out that under market economg condition, market concept, law concept, credit concept, people oriented concept should become the core concept of financial management.