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  本文關鍵詞：企業(yè)財務管理中的倫理道德問題研究，由筆耕文化傳播整理發(fā)布。

企業(yè)財務管理中的倫理道德問題研究

     2009-7-20 17:51:07     來源：     

　　論文標題企業(yè)財務管理中的倫理道德問題研究
On Applying the Hi-Tech to Reform Raditional Industry in China
論文作者伍妍
論文導師李建華,論文學位碩士,論文專業(yè)哲學倫理學
論文單位中南大學,點擊次數(shù)2,論文頁數(shù)46頁File Size2007k
2004-05-01企業(yè)管理,財務管理,會計,倫理原則
Business administration, Financial administration, Accountant, Ethics principle
面對經(jīng)濟全球化的大背景和中國加入WTO帶給企業(yè)的機遇、挑戰(zhàn)，現(xiàn)代企業(yè)管理制度是企業(yè)充分有效配置內(nèi)外部各種資源、提高企業(yè)經(jīng)濟效益和社會效益的有力保障，而有效的財務管理則是實現(xiàn)這一目標的關鍵所在。新的財務管理理念的引入、先進的財務管理軟件的使用、財務人員職業(yè)素質(zhì)的改善，都大大提高了企業(yè)財務管理的效率。但倫理問題始終與經(jīng)濟活動相伴而生，目前我國企業(yè)財務管理中仍存在一定的不道德行為，，給企業(yè)、給社會造成了一定的損害，因此，加強企業(yè)財務倫理建設是一項長期而艱巨的任務，是促進企業(yè)財務管理邁上新臺階不可或缺的工程，同時也是推進企業(yè)倫理建設的有效途徑。 結合筆者多年從業(yè)經(jīng)驗，本論文以倫理學視角來研究企業(yè)財務管理，探討了加強企業(yè)財務管理倫理建設的重要性及具體措施，在填補這一學術領域空白的同時，為實際的企業(yè)財務管理工作提供了可供借鑒之處。文章首先從企業(yè)財務管理的特殊功能，即內(nèi)部理財功能和外部融資功能入手，分析了企業(yè)財務管理的道德風險和倫理原則，然后論述了企業(yè)財務管理中道德失控的主要表現(xiàn)，即會計人員的違規(guī)、融資活動的失范及企業(yè)兼并的惡意，最后，詳細論述了加強企業(yè)財務管理倫理建設的具體措施：嚴守財會人員道德；完善財務管理制度；優(yōu)化資本運營環(huán)境；加強外部監(jiān)督和對違規(guī)行為的懲治力度。
China"s entry into the WTO brings opportunities, challenges to enterprises. In the background of economic globalization, a modern business management system has become the authoritative guarantee of the enterprises" economic benefits and social benefits in utilizing various kinds of interior and exterior resources. And the effective financial administration is the key to realizing this goal. Adoption of new financial administrative theory, use of advanced financial software, improvement of financial personnel"s quality, they all raise efficiency of financial administration. However, the problem of ethics is common in economic activities. Nowadays in many enterprises of our country, immoral activities in financial administration has done untold damage to society. Therefore, strengthening enterprises" ethics is a long-term and arduous task. It is an indispensable project in promoting old financial administration into a new stage, as well as an effective way of advancing enterprises" ethics construction.This thesis is to study financial administration from ethics angle through practical experience. It emphasizes the importance of strengthening ethics construction in financial administration and the practical measures in achieving this goal. It fills the academic vacancy and can provide suggestions to enterprises" practical financialadministration as well. The essay analyzes moral and ethics principles of financial administration, beginning with the peculiar functions of financial administration, which equals to functions of financing. Then it is about the principal display of enterprises" financial administration out of control, including outlaw of financing persons, abuse of financing activities and unkind intent of the annex of enterprises. Finally, the specific measures which should be taken in the construction of financial administration is discussed step by step: following the financing moral, improving financial administration system, optimizing environment of capital running and enhancing supervising system.

  本文關鍵詞：企業(yè)財務管理中的倫理道德問題研究，由筆耕文化傳播整理發(fā)布。

本文編號：84550