论文部分内容阅读
《企业内部控制基本规范》明确指出,“企业应当加强文化建设,培育积极向上的价值观和社会责任感,倡导诚实守信、爱岗敬业、开拓创新和团队协作精神,树立现代管理理念,强化风险意识”。财务管理文化是企业财务管理系统在贯彻其战略目标、经营理念、企业精神和整体价值观的基础之上,结合财务管理的内外部环境的要求,在实践工作中逐步形成的,为整体财务团队所
The “Basic Norms of Internal Control” clearly states that “enterprises should strengthen cultural construction, cultivate positive values and social responsibility, advocate honest and trustworthy, dedication, pioneering and innovative and team spirit, establish modern management concepts and strengthen risk awareness ”. The financial management culture is the foundation of the enterprise financial management system which is based on the implementation of its strategic objectives, business philosophy, entrepreneurial spirit and overall values. It combines with the requirements of internal and external environment of financial management and is gradually formed in practice.