Silvers J B
Health Care Manage Rev. 1976 Fall;1(4):31-46. doi: 10.1097/00004010-197600140-00007.
Financial management is something quite different from the "bean-counting" image of the traditional "finance man". It is proactive and is closely tied to the broader range of organizational strategy and environmental constraints. What are the interrelationships that must be recognized in order to make the transition to the central role of financial decision making and management?
财务管理与传统“财务人员”那种“数豆子”的形象截然不同。它具有前瞻性，并且与更广泛的组织战略和环境限制紧密相关。为了向财务决策和管理的核心角色转变，必须认识到哪些相互关系呢？
