| 财务学文化基因及其应用研究 |
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| 引用本文： | 马焱,岳艳.财务学文化基因及其应用研究[J].宝鸡文理学院学报(社会科学版),2017,37(2). |
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| 作者姓名： | 马焱 岳艳 |
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| 作者单位： | 宝鸡文理学院 经济管理系,陕西 宝鸡,721013;宝鸡文理学院 经济管理系,陕西 宝鸡,721013 |
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| 基金项目： | 2014年度陕西省科技厅软科学计划项目:基于文化视角的陕西企业理财机制研究 |
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| 摘 要： | 财务学必须同时包括财务技术和财务文化两方面的基因.如果只考虑技术性基因而忽视了文化性基因,它就只能是一种理财工具.探寻财务学的文化基因及其应用,在企业财务文化建设中设计出符合时代精神和中国传统文化底蕴的理财文化,营造出执行这种文化的财务精神、财务制度、财务行为和财务氛围,将使财务学迈向均衡健康的发展之路.
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| 关 键 词： | 财务学 理论缺陷 文化基因 财务文化 |
Finance Cultural Gene and its Application |
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| Ma Yan,Yue Yan.Finance Cultural Gene and its Application[J].Journal of Baoji College of Arts and Science(Social Science Edition),2017,37(2). |
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| Authors: | Ma Yan Yue Yan |
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| Abstract: | Finance is a management discipline including two kinds of genes,such as financial technology and financial culture.If we neglect the cultural gene,and only concern the technical gene,finance can only be a financial instrument.Thus,the financial study of the cultural gene and its application will enable the healthy development of the financial study by designing financial culture in the building of enterprise culture in line with the spirit of the times and the traditional Chinese culture of management and creating the financial spirit of this culture.In this way,financial systems,financial behavior and financial physical environment. Can be created. |
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| Keywords: | finance theoretical defects culture gene the culture of finance |
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