财务文化是企业在一定的社会环境下,由企业财务人员和其他人员在长期的财务活动过程中共同创造出来的财务物质成果、财务精神成果和财务规范成果表现形态的总和,包括财务物质文化、财务制度文化和财务精神文化。它们对企业财务管理目标的选择产生直接的影响。企业选择的财务管理目标必须与本企业的财务文化相适应,同时还要加强自身财务文化的建设。 Financial culture is the sum of financial material achievements, financial spiritual achievements and financial regulatory performance forms jointly created by enterprise financial officers and other personnel in the course of long-term financial activities under a certain social environment, including financial material culture, Financial Institutional Culture and Financial Spiritual Culture. They have a direct impact on the choice of corporate financial management objectives. The financial management objectives selected by the enterprise must be compatible with the financial culture of the enterprise and at the same time strengthen the construction of its own financial culture.