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笔者在多年的管理实践中发现很多企业,尤其是中小型企业、家族型企业在发展到一定阶段后往往陷入一个自我提升的瓶颈期,究其原因,根本在于这些企业在其财务决策方面存在很多弊端,包括决策原则与基本体系,决策的观念和方法等,所谓一念之差而误全局!对此有不少学者从不同角度著文分析,而本文试图从建构财务文化的角度着手,在分析为历代所重视的道家“无为”思想的基础上,更多的结合企业财务决策的原则、程序、思想和方法,针对性的探讨如何借助“无为”思想使企业决策更加合理有效,包括建立合理审慎的决策机制、更新陈旧的资产成本观念(轻资产化和沉没成本相关化等)和平衡资金人才资源等。
In years of management practice, the author discovered that many companies, especially small and medium-sized enterprises and family-owned enterprises, often fall into a self-enhancement bottleneck period after they have reached a certain stage. The reason lies in the fact that these companies have a lot of financial decisions. Disadvantages, including decision-making principles and basic systems, decision-making concepts and methods, etc., the so-called concept of a misunderstanding and misunderstandings! Many scholars have analyzed the text from different perspectives, and this article attempts to proceed from the perspective of constructing financial culture, in the analysis of the past On the basis of the Taoist ”do-nothing” ideology that is valued, it more closely combines the principles, procedures, ideas, and methods of corporate financial decision-making, and specifically discusses how to make use of ”do-nothing” thinking to make corporate decisions more reasonable and effective, including Establish a rational and prudent decision-making mechanism, update the outdated concept of asset costs (light assetization and sunk cost correlates, etc.) and balance funding of human resources.