公益活动与企业财务文化的培育

企业财务文化是企业拥有的能在未来给企业带来经济效益的一种无形资源，是理财者在处理财务问题时的伦理道德观念的表现。企业把对公益事业的财务支出与培育财务文化结合起采，这样借助于对其他利益的平衡来达到内部团结和谐，外部获取信任和美誉，可以提升企业的外部竞争力，同时也是企业积累社会资本的至善途径。

Public Welfare Activities and the Cultivation of the Corporate Finance Culture

Corporate finance culture is a kind of intangible resources owned by the enterprise which can bring economic benefits in the future, is the financial managers＇ performance of the ethics and morality concept who are dealing with financial problems. Enterprises should combine expenditure of public welfare activities and cultivation of the corporate finance culture together, so that which means a balance of interests on the other to achieve internal unity and harmony, access to the trust. and reputation outside, can enhance the external competitiveness of enterprises, meanwhile is also a perfect way of accumulating social capital.