财务文化与财务文化学

隶属于“企业文化”中的“财务文化”,既具备“文化”的一般属性,又具有在企业财务中的特殊属性。近年来,“财务文化”及“财务文化学”的研究已成为一个热点问题。随着“科学发展观”思想的提出,企业发展模式的重大调整,“财务文化”必将对企业财务目标、财务战略、财务制度、财务方法带来深刻影响。同时,随着对“财务文化”研究的深入,传统的财务学科体系也将发生动摇,涵盖“技术”和“文化”的“双翼财务学”将会应运而生。

Financial Culture & Science of Financial Culture

financial culture is a branch of business culture;it has the common nature of culture,but expresses all respects of financial management.The research of financial culture is becoming a hot topic in recently years. With raising the opinions of 'scientific developing',the developing model of business will be adjustment,financial culture will effect the financial objection,financial strategy,financial rules,financial methods profoundly;while,with the profound research on it,the system of traditional financial science will have be changed,the two-wings financing that covered technology and culture will come into being in the future.