企业财务管理中的伦理道德问题研究

发布时间：2016-08-04 10:09

  本文关键词：企业财务管理中的伦理道德问题研究，由笔耕文化传播整理发布。

企业财务管理中的伦理道德问题研究

     2009-7-20 17:51:07     来源：     

　　论文标题企业财务管理中的伦理道德问题研究
On Applying the Hi-Tech to Reform Raditional Industry in China
论文作者伍妍
论文导师李建华,论文学位硕士,论文专业哲学伦理学
论文单位中南大学,点击次数2,论文页数46页File Size2007k
2004-05-01企业管理,财务管理,会计,伦理原则
Business administration, Financial administration, Accountant, Ethics principle
面对经济全球化的大背景和中国加入WTO带给企业的机遇、挑战，现代企业管理制度是企业充分有效配置内外部各种资源、提高企业经济效益和社会效益的有力保障，而有效的财务管理则是实现这一目标的关键所在。新的财务管理理念的引入、先进的财务管理软件的使用、财务人员职业素质的改善，都大大提高了企业财务管理的效率。但伦理问题始终与经济活动相伴而生，目前我国企业财务管理中仍存在一定的不道德行为，，给企业、给社会造成了一定的损害，因此，加强企业财务伦理建设是一项长期而艰巨的任务，是促进企业财务管理迈上新台阶不可或缺的工程，同时也是推进企业伦理建设的有效途径。 结合笔者多年从业经验，本论文以伦理学视角来研究企业财务管理，探讨了加强企业财务管理伦理建设的重要性及具体措施，在填补这一学术领域空白的同时，为实际的企业财务管理工作提供了可供借鉴之处。文章首先从企业财务管理的特殊功能，即内部理财功能和外部融资功能入手，分析了企业财务管理的道德风险和伦理原则，然后论述了企业财务管理中道德失控的主要表现，即会计人员的违规、融资活动的失范及企业兼并的恶意，最后，详细论述了加强企业财务管理伦理建设的具体措施：严守财会人员道德；完善财务管理制度；优化资本运营环境；加强外部监督和对违规行为的惩治力度。
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.

  本文关键词：企业财务管理中的伦理道德问题研究，由笔耕文化传播整理发布。

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