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企业财务环境是指企业在从事财务管理活动过程中所处的特定时间和空间。企业的财务管理活动总是在一定的环境之中进行的,并受环境变化的影响和制约,特定时期的财务管理理论发展水平和实务规范程度是以该时期的财务管理环境为前提的。反之,企业财务管理活动的发生对于环境的形成和变化也有着明显的反作用,因此,研究企业财务环境及其与企业财务管理活动的关系,对于发展财务管理理论,提高财务管理水平和改善财务环境具有重大意义。
Corporate financial environment refers to the specific time and space in the process of financial management activities. The financial management activities of an enterprise are always carried out in a certain environment and are subject to the influence and restriction of environmental changes. The level of development of financial management theory and the degree of substantive norms in a specific period are based on the financial management environment in this period. On the contrary, the occurrence of corporate financial management activities also has a significant adverse effect on the formation and change of the environment. Therefore, studying the corporate financial environment and its relationship with corporate financial management activities is of great significance to the development of financial management theory, financial management and financial environment has great significance.