PRACTICES OF TREASURY MANAGEMENT IN A SMALL OPEN TRADING ECONOMY: THE BELGIAN CASE
研究了比利时企业在财资管理（包括银行关系、国内现金管理和外汇管理）方面的实践，发现这些实践可以更加精细化。
ABSTRATC There is little systematic information available on the current practices in the area of treasury management among companies outside the US. The purpose of this study is to investigate management practices in the areas of treasury management for companies located in a small open trading economy: Belgium. This article analyses and compares corporate responses in three important areas of treasury management, i. e. managing banking relations, domestic cash management, and foreign exchange management. The results presented in this article indicate that corporate practice in these areas could be much more sophisticated.