摘要
任何一种财务机制必须在一定环境下发挥作用 ,环境对财务的影响体现在财务的发展趋势方面。本文以我国面临的财务管理背景为基础 ,分析了现代财务管理面临的从规范到实证、从定性到定量、从有形到无形、从基本到衍生这四个基本趋势 ,以期在多变的环境下 。
Financial mechanism should be put in force under certain circumstance. Based on the practice in China, this paper investigates the tendency of development of financial management, that is from normative approach to positive approach, qualitative analysis to quantitative analysis, tangible assets to intangible assets and basic financial instrument to derivative financial instrument. The objective of the research is to develop the financial management theory and make good use of the financial management skills.
出处
《重庆建筑大学学报》
CSCD
2000年第2期40-43,共4页
Journal of Chongqing Jianzhu University
关键词
财务管理
实证研究
定量分析
无形资产
financial management
positive approach
quantitative analysis
intangible assets
derivative financial instrument
