摘要
财务管理经历了科学管理与现代管理阶段以后,现正在向超级经营管理阶段迈进。财务管理作为企业管理的一个重要子系统,它应如何适应这种变革,已经成为人们关注的问题。本文从系统论的观点,重点论述自从企业管理进入超级经营管理阶段以后,财务管理的概念的变化,这是一次质的飞跃。财务管理必须适应观念的转变,以真正参与企业的管理工作。
Financial management experienced the stage of scientific management and mordern management, Now it proceed to the stage of super managfement, as a son-system, financial manafement how to adapt to the refornation is becoming an important problem. This text at system the views of theory, expound the fact since entering super management and administration stage in business administration, the changes of concepts of financial administration especially, this is leap of a quality. Financial administration meet the transitions of idea is by really participate in the management of the enterprising.
出处
《哈尔滨商业大学学报(社会科学版)》
2003年第3期64-66,共3页
Journal of Harbin University of Commerce:Social Science Edition