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财务意识是一个主观范畴,它是财务主体进行财务活动,以及正确处理财务活动中所形成的各种财务关系、思想准则。没有正确的财务意识,就不可能形成正确的财务决策。决定财务意识的客观基础,应该是企业周围经济环境,或者说企业财务的运行载体。经济体制造就了经济环境,不同经济体制下的财务意识截然不同。随着社会主义市场经济体制的建立,财务人员必须彻底转变观念,变换脑筋,建立全新的财务意识,从而指导我们实施有效的财务管理。
Financial awareness is a subjective category. It is a financial entity that performs financial activities and correctly handles the various financial relationships and ideological criteria formed in financial activities. Without proper financial awareness, it is impossible to form correct financial decisions. The objective basis for determining financial awareness should be the economic environment surrounding the company, or the operating carrier of corporate finance. The economy has created an economic environment, and the financial awareness under different economic systems is very different. With the establishment of the socialist market economic system, financial personnel must completely change their concepts, change their brains, and establish a new financial awareness, thus guiding us to implement effective financial management.