摘要
财务共享理论日益受到企业财务管理人员的重视并被研究,财务共享理论对于企业管理具有两面性。着重研究财务共享理论兴起的原因,企业实施财务共享服务的优势与缺点;针对财务共享理论广泛应用的现实,提出企业做好财务共享理论服务举措,为企业实施财务共享活动提供参考。
The theory of financial sharing has been paid more and more attention and studied by enterprise financial managers.The theory of financial sharing has two sides for enterprise management.This paper focuses on the reasons for the rise of financial sharing theory,and the advantages and disadvantages of the implementation of financial sharing service by enterprises.In view of the reality of the wide application of financial sharing theory,this paper puts forward measures for enterprises to do a good job in financial sharing theory service,which can provide reference for enterprises to implement financial sharing activities.
作者
李永丽
丁胜利
LI Yong-li;DING Sheng-li(Jiangsu Vocational and Technical College of Finance and Economics,Huai’an,Jiangsu 223003)
出处
《张家口职业技术学院学报》
2019年第2期14-16,共3页
Journal of Zhangjiakou Vocational and Technical College
关键词
财务共享
价值
两面性
举措
financial sharing
value
duality
measures