摘要
财务环境正面临着比以往任何时候都严峻的风险,财务运作的范围与功能正日益拓宽,财务运作人员的智力含量日益凸现,责任日益加大,财务代理问题、诚信问题日益严重。为了应付这种急剧变化的环境,应从财务观念、财务目标、财务功能和财务治理制度等方面进行创新。
The financial environment faces more severe risk than before. The scope and function of financial operation are becoming more complicated. The intellectual content of financial management is becoming more important. The duty is deepened, and the problem of financial agency & creditability are more serious. In order to deal with these, we should take actions as follows: financial conception, financial aim, financial function, financial governance, and so on,
出处
《经济经纬》
北大核心
2003年第2期34-36,共3页
Economic Survey
