构建三位一体企业财务管理理论框架

The Theoretical Framework of Trinity Enterprise Financial Management

三位一体企业财务管理理论框架是指以实现企业和谐财务管理为目标,以优化企业财务文化为基础,以刚性财务管理和柔性财务管理相结合为手段(刚柔相济)的一种理论体系。本文在分析三位一体企业财务管理理论框架的基本含义的基础上,进一步分析构建这一理论框架的意义,以及如何完善这一理论框架,还就这一理论框架与我国传统文化之间的关系进行了探讨。

The trinity enterprise financial management is a theoretical framework that it takes achieve the harmonious enterprise financial management as the goal,and based on the optimization of corporate financial culture,combined with rigid and flexible financial management financial management as the means(hardness and softness).In this paper,Basing on the analysis of the definition of the trinity enterprise financial management,further analyzed the significance of the theory framework and how to perfect the theory framework,also discussed the relationship on the theoretical framework and the traditional culture in China.