目 录
一、摘要·······················································3
二、两大激励范畴···············································4
三、财务激励的两层作用探析·····································5
四、财务管理激励作用 财务制度激励作用·························6
五、财务激励深入发展的两个方向·································7
六、财务激励职能化 财务激励的合约化···························8
七、财务激励的发展对两个财务新范式的支持·······················9
八、关系型财务与财务激励 人力资本财务与财务激励··············10
九、总结······················································11
十、参考文献···················································12
内 容 摘 要
以往的文献只是在财务制度建设的研究中提及财务激励，并没有深入地研究财务激励范畴、财务激励的作用层次和财务激励的职能化和合约化发展要求，也没有很好地认识到财务激励与财务管理创新的关联性。本文以这些问题为研究内容，明确地指出了财务激励的内涵和特征。深入分析了财务激励发挥作用的管理层面和制度层面的核心内容，并在此基础上，提出财务激励的职能化、合约化的管理要求。本文还进一步指出，财务激励的发展，形成对现代企业财务管理发展创新的重要支持，如对人力资本财务和关系型财务的支持等
