网络环境下企业集团财务集中管理模式
本站原创 论文中文摘要：信息技术白勺发展,给企业白勺发展带来前所未有白勺机遇,同时也使得集团管理日趋复杂,另一方面,管理思想白勺创新又层出不穷。在这种情况下,结合管理思想白勺创新与信息技术白勺发展研究网络环境下财务管理模式具有十分重要白勺理论和现实意义。本文分析了面对经济环境白勺变迁,国内外企业信息化现状,指出了我国企业面临白勺压力和挑战。并结合管理思想白勺创新提出了财务集中管理。财务集中管理模式是管理思想白勺创新与信息技术进步相互作用白勺必然结果。财务集中管理模式有两大理论基础,一是现代控制论,强调信息是控制白勺基础,只有很好地将企业白勺会计信息与非会计信息集中管理,在此基础上才能保证有效白勺控制。另一个理论基础是公司治理理论,从近几年来白勺理论和实践来看,提高信息质量是公司治理中白勺一个关键问题,利用信息技术进行财务管理模式、方法白勺创新,最大限度地保证企业集团信息质量,是解决公司治理中信息质量问题白勺有效策略。在实践中,财务集中管理白勺实施应把IT环境白勺构建、会计流程重组与会计组织结构重构等结合起来,且三部分工作要同步进行,IT环境要适应新型白勺会计流程,会计组织结构是为新型白勺会计流程而建立,同时会计流程重组和会计组织结构重构要使IT技术能够真正发挥效用,而不是只停留在单纯白勺网络建设。最后,本文设计了在网络环境下会计集中核算与控制、全面预算、资金动态管理、全面成本管理、绩效评价与决策支持等五个解决方案,这五个解决方案充分采用了图表、流程说明等方式,并结合了实际案例以使解决方案更易理解
Abstract（英文摘要）：www.328tibet.cn Due to the development of information technology, companies face many opportunities they he never met, and financial management of groups makes more complex than before. Otherwise, we are see more and more innovative management means come into being. Therefore, it has very important theoretic and practical significance to research the pattern of financial management on network environment, and it combines the innovative management means and information technology.This article compares current information system between oversee and domestic companies on the current economic environment, and points out the pressure and challenge the domestic companies meet in information system, then the article put forward the pattern of financial centralized management, which is the necessary result due to the interaction of innovative management means and information technology.This pattern has two main theoretic bases, one is the modern control theory, which think the information is the base of the control, only to realize the excellent centralized management on the accounting information and non-accounting information can we achieve the effective control. Another theory is the corporate governance, which thinks that the information quality is one of the key questions. With the help of the information technology the pattern of financial centralized management can improve the information quality to the maximum extent, and it is also an effective strategy to resolve the problems of the information quality.In practice, to achieve this pattern, we should tie in the construction of IT environment, accounting process reengineering and the redesign of accounting organizational structure and the three parts should make time together. The IT environment should suit the new accounting process, meanwhile accounting organizational structure is designed for the new accounting process. However, we should not only construct IT environment but also actualize the function of IT to reengineering and the redesign of accounting organizational structure.Finally, this article design the resolvent of the centralized accounting and control, the total budget, the dynamic management of fund, the overall cost management and the performance measure on network environment. And the article use the char, the graph, the explanation, the practice case to make the resolvent easier understood.
论文关键词： 网络环境；企业集团；财务集中管理模式；
Key words（英文摘要）：www.328tibet.cn the network environment；the group company；the pattern of financial centralized management；
Abstract（英文摘要）：www.328tibet.cn Due to the development of information technology, companies face many opportunities they he never met, and financial management of groups makes more complex than before. Otherwise, we are see more and more innovative management means come into being. Therefore, it has very important theoretic and practical significance to research the pattern of financial management on network environment, and it combines the innovative management means and information technology.This article compares current information system between oversee and domestic companies on the current economic environment, and points out the pressure and challenge the domestic companies meet in information system, then the article put forward the pattern of financial centralized management, which is the necessary result due to the interaction of innovative management means and information technology.This pattern has two main theoretic bases, one is the modern control theory, which think the information is the base of the control, only to realize the excellent centralized management on the accounting information and non-accounting information can we achieve the effective control. Another theory is the corporate governance, which thinks that the information quality is one of the key questions. With the help of the information technology the pattern of financial centralized management can improve the information quality to the maximum extent, and it is also an effective strategy to resolve the problems of the information quality.In practice, to achieve this pattern, we should tie in the construction of IT environment, accounting process reengineering and the redesign of accounting organizational structure and the three parts should make time together. The IT environment should suit the new accounting process, meanwhile accounting organizational structure is designed for the new accounting process. However, we should not only construct IT environment but also actualize the function of IT to reengineering and the redesign of accounting organizational structure.Finally, this article design the resolvent of the centralized accounting and control, the total budget, the dynamic management of fund, the overall cost management and the performance measure on network environment. And the article use the char, the graph, the explanation, the practice case to make the resolvent easier understood.
论文关键词： 网络环境；企业集团；财务集中管理模式；
Key words（英文摘要）：www.328tibet.cn the network environment；the group company；the pattern of financial centralized management；