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柔性财务管理是相对于传统的刚性财务管理而言的。以前,人们往往只强调带有强制色彩的刚性财务管理,只强调遵守和服从各种财务管理制度.完成各项财务指标,否则便给予惩处。而柔性财务管理则是在研究人们心理和行为规律的基础上,采用非强制方式,在人们心目中产生一种诱导性力量,把组织的意志转化为大家自觉的行为,从而实现组织的管理目标。文章介绍了动态环境下的柔性战略观,进而提出基于柔性思想的财务战略的构成要素及其相互间的整合体系。
Flexible financial management is relative to traditional rigid financial management. In the past, people often only emphasized rigid financial management with mandatory colors, and only emphasized compliance with and compliance with various financial management systems. Completing various financial indicators would otherwise punish them. The flexible financial management is based on the study of people’s psychological and behavioral laws, based on the use of non-mandatory manner, in the minds of people produce an inductive force, the organization’s will into a conscious behavior, in order to achieve the organization’s management objectives . The article introduces the flexible strategy concept under the dynamic environment, and then puts forward the elements of the financial strategy based on the flexible thought and the mutual integration system.