略论财务财务人员的自律与行为管理  

Thoughts on the Measures to Strengthen Behavior Management of Financial Personnel

作　　者：刘丽[1] 王亚光[2] 

机构地区：[1]淮海工学院财务处,江苏连云港222005 [2]中国建设银行连云港分行办公室,江苏连云港222003

出　　处：《淮海工学院学报（人文社会科学版）》2012年第20期52-54,共3页Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)

摘　　要：会计人员在企业的地位越来越重要,与此同时会计人员的行为风险也在逐步加大。分析了就目前企事业单位对财务人员行为管理的模式,认为当前财务人员行为管理流于形式而导致案件频发,结合目前现状,提出加强财务人员行为管理进一步提升自律水平的对策思路。With the increasingly important role of financial personnel in the enterprises, behavioral risks of financial personnel have increased greatly. On the analyses of the current behavior management mode of fi- naricial personnel in the enterprises and institutions, the paper points out that the formal management leads to the frequent legal cases and it brings forth measures to strengthen behavior management, further enhan- cing its self-discipline level.

关 键 词：财务人员 行为管理 自律 

分 类 号：F233[经济管理—会计学]