企业财务规划研究视角的变迁  

A Change of the View on Enterprise Financial Planning Research

作　　者：吴中春[1] 

机构地区：[1]南京审计学院管理学院,江苏南京211815

出　　处：《审计与经济研究》2011年第5期71-76,共6页Journal of Audit & Economics

摘　　要：随着市场环境的变化,企业财务规划的目标、内涵及模型也都发生了变化,这使财务规划的研究因之不断深入。传统的以财务计划为主要形式的财务规划研究已不能适应现代企业财务管理的需要。随着价值管理被越来越多的企业所重视,财务规划研究更强调目标的价值性、内容上的增长性与战略性以及机制上的动态性。The changes of environment is resulting in the consequent alteration of objectives, content and model of financial planning, thus deepening the research on financial planning. Nowadays, the traditional financial plan, as a main form of financial planning, can not meet the needs of modem enterprise financial management. With more and more attention paid to the value management, the view of financial planning research is putting more emphasis on the value of objectives, the growth and strategy of content, and the nature of dynamic mechanism.

关 键 词：财务规划 财务计划 财务预测 财务政策 研究视角 财务管理战略 

分 类 号：F235.99[经济管理—会计学]