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  本文關(guān)鍵詞：企業(yè)財(cái)務(wù)管理中的倫理道德問(wèn)題研究，由筆耕文化傳播整理發(fā)布。

企業(yè)財(cái)務(wù)管理中的倫理道德問(wèn)題研究

     2009-7-20 17:51:07     來(lái)源：     

　　論文標(biāo)題企業(yè)財(cái)務(wù)管理中的倫理道德問(wèn)題研究
On Applying the Hi-Tech to Reform Raditional Industry in China
論文作者伍妍
論文導(dǎo)師李建華,論文學(xué)位碩士,論文專(zhuān)業(yè)哲學(xué)倫理學(xué)
論文單位中南大學(xué),點(diǎn)擊次數(shù)2,論文頁(yè)數(shù)46頁(yè)File Size2007k
2004-05-01企業(yè)管理,財(cái)務(wù)管理,會(huì)計(jì),倫理原則
Business administration, Financial administration, Accountant, Ethics principle
面對(duì)經(jīng)濟(jì)全球化的大背景和中國(guó)加入WTO帶給企業(yè)的機(jī)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(jì)效益和社會(huì)效益的有力保障，而有效的財(cái)務(wù)管理則是實(shí)現(xiàn)這一目標(biāo)的關(guān)鍵所在。新的財(cái)務(wù)管理理念的引入、先進(jìn)的財(cái)務(wù)管理軟件的使用、財(cái)務(wù)人員職業(yè)素質(zhì)的改善，都大大提高了企業(yè)財(cái)務(wù)管理的效率。但倫理問(wèn)題始終與經(jīng)濟(jì)活動(dòng)相伴而生，目前我國(guó)企業(yè)財(cái)務(wù)管理中仍存在一定的不道德行為，，給企業(yè)、給社會(huì)造成了一定的損害，因此，加強(qiáng)企業(yè)財(cái)務(wù)倫理建設(shè)是一項(xiàng)長(zhǎng)期而艱巨的任務(wù)，是促進(jìn)企業(yè)財(cái)務(wù)管理邁上新臺(tái)階不可或缺的工程，同時(shí)也是推進(jìn)企業(yè)倫理建設(shè)的有效途徑。 結(jié)合筆者多年從業(yè)經(jīng)驗(yàn)，本論文以倫理學(xué)視角來(lái)研究企業(yè)財(cái)務(wù)管理，探討了加強(qiáng)企業(yè)財(cái)務(wù)管理倫理建設(shè)的重要性及具體措施，在填補(bǔ)這一學(xué)術(shù)領(lǐng)域空白的同時(shí)，為實(shí)際的企業(yè)財(cái)務(wù)管理工作提供了可供借鑒之處。文章首先從企業(yè)財(cái)務(wù)管理的特殊功能，即內(nèi)部理財(cái)功能和外部融資功能入手，分析了企業(yè)財(cái)務(wù)管理的道德風(fēng)險(xiǎn)和倫理原則，然后論述了企業(yè)財(cái)務(wù)管理中道德失控的主要表現(xiàn)，即會(huì)計(jì)人員的違規(guī)、融資活動(dòng)的失范及企業(yè)兼并的惡意，最后，詳細(xì)論述了加強(qiáng)企業(yè)財(cái)務(wù)管理倫理建設(shè)的具體措施：嚴(yán)守財(cái)會(huì)人員道德；完善財(cái)務(wù)管理制度；優(yōu)化資本運(yùn)營(yíng)環(huán)境；加強(qiáng)外部監(jiān)督和對(duì)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(guān)鍵詞：企業(yè)財(cái)務(wù)管理中的倫理道德問(wèn)題研究，由筆耕文化傳播整理發(fā)布。

本文編號(hào)：84550