摘要
通过对现有财务管理机制的环境变化进行分析 ,提出了在泛资源观念下的财务管理机制 ,包括财务动力机制、财务运行机制、财务评价机制和财务与环境互动机制 ,并对泛资源观念下的资本从财务资本向财务资本、人力资本和环境资本并重的转化进行了阐述。
This article introduces the mechanisms of financial management under the concept of wide-resources, based on the analysis of current changes of environment.These mechanisoms include financial dynamic mechanism, financial processing mechanism, financial assessing mechanism and the interaction mechanism between financing and environment.It also discusses the conversion of the capital under the thought of wide-resources from financial-capital-focused to both human-capital- and encironmental-capital-focused.
出处
《财经理论与实践》
CSSCI
北大核心
2004年第5期74-77,共4页
The Theory and Practice of Finance and Economics
基金
教育部人文社科"十五"规划课题 (0 1JD63 0 0 0 8)
关键词
财务管理
机制
泛资源观念
环境资本
人力资本
Wide-resources
Mechansion of Financial Management
Human Capital
Envirenmental Capital