传统豫商柔性财务管理思想及实践研究  

Theory and practice of flexibility financial management in traditional Yu business culture

作　　者：叶建华 肖梦莹 张华平 陈晓辉 YE Jianhua;XIAO Mengying;ZHANG Huaping;CHEN Xiaohui(School of Accountancy,Henan University of Economics and Law,Zhengzhou 450046,China;Beijing National Accounting Institute,Beijing 101312,China;School of Management and Economics,North China University of Water Resources and Electric Power,Zhengzhou 450045;School of Accountancy,Henan University of Engineering,Zhengzhou 451191,China)

机构地区：[1]河南财经政法大学会计学院,河南郑州450046 [2]北京国家会计学院,北京101312 [3]华北水利水电大学管理与经济学院,河南郑州450045 [4]河南工程学院会计学院,河南郑州451191

出　　处：《河南工程学院学报（社会科学版）》2023年第2期53-57,共5页Journal of Henan University of Engineering(Social Science Edition)

基　　金：河南省高等教育教学改革研究与实践项目(2019SJGLX098Y、2021SJGLX159、2021SJGLX013Y),河南省研究生教育改革与质量提升工程项目(YJS2022AL136、YJS2022SZ03、YJS2022JC03、YJS2023SZ29、YJS2023JD02、YJS2023AL005),河南省本科高校课程思政教学团队:财务管理专业核心课程课程思政教学团队。

摘　　要：经典的西方财务管理理论强调以制度、标准为核心进行资源配置,忽视人和环境变化的重要性,该理论在我国以人为本背景下的适应性日益受到质疑。同经典财务管理理论不同,豫商文化强调以“和合”为核心的财务管理思想,这种思想在企业改进管理方式、提升整体价值的过程中扮演着不可忽视的角色。传统豫商文化“和合”的典型特征蕴含着柔性财务管理思想,即传统豫商文化是柔性财务管理的根源。了解典型豫商的柔性财务管理实践有助于提高传统文化自信,增强传统商业文化在财务管理理论中的话语权。With the emphasis on resources allocation based on systems and standards,classical western financial management theory neglects the importance of people and the environment.Therefore,its adaptability in the context of putting people first in China is increasingly being questioned.Yu business culture(Yu refers to Henan province),unlike classical financial management theory,emphasizes"harmony",which plays an indispensable role in improving management and the overall value for enterprises.This paper analyzes the typical characteristics of"harmony"and the flexible financial management ideas contained in Yu business culture,and explores the flexible financial management practices of some typical Yu merchants.This research will help improve traditional culture confidence and enhance the voice of traditional business culture in financial management theory.

关 键 词：传统豫商文化 “和合”文化 柔性财务管理 以人为本 

分 类 号：F279.27[经济管理—企业管理]