财务文化与财务文化学

Financial Culture & Science of Financial Culture

隶属于“企业文化”中的“财务文化”,既具备“文化”的一般属性,又具有在企业财务中的特殊属性。近年来,“财务文化”及“财务文化学”的研究已成为一个热点问题。随着“科学发展观”思想的提出,企业发展模式的重大调整,“财务文化”必将对企业财务目标、财务战略、财务制度、财务方法带来深刻影响。同时,随着对“财务文化”研究的深入,传统的财务学科体系也将发生动摇,涵盖“技术”和“文化”的“双翼财务学”将会应运而生。

financial culture is a branch of business culture; it has the common nature of culture, but expresses all respects of financial management. The research of financial culture is becoming a hot topic in recently years. With raising the opinions of ＇scientific developing＇, the developing model of business will be adjustment, financial culture will effect the financial objection, financial strategy, financial rules,financial methods profoundly; while,with the profound research on it, the system of traditional financial science will have be changed, the two-wings financing that covered technology and culture will come into being in the future.