本文關(guān)鍵詞：互聯(lián)網(wǎng)環(huán)境下企業(yè)財務(wù)管理模式創(chuàng)新研究　出處：《陜西科技大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 互聯(lián)網(wǎng) 集團企業(yè) 財務(wù)管理模式 財務(wù)共享

【摘要】：互聯(lián)網(wǎng)技術(shù)的快速發(fā)展給社會經(jīng)濟進步、企業(yè)的經(jīng)營管理以及人們的生產(chǎn)生活方式帶來了變革,“互聯(lián)網(wǎng)+”思維也逐步滲透到人們的生產(chǎn)生活中,隨著互聯(lián)網(wǎng)發(fā)展的浪潮,企業(yè)不斷趨向規(guī)模化、多元化,對會計信息的內(nèi)部需求擴大,因此企業(yè)財務(wù)管理模式的有效實施直接影響科學(xué)、合理的管理決策。在互聯(lián)網(wǎng)環(huán)境下,企業(yè)能否建立適當(dāng)?shù)呢攧?wù)管理模式,實現(xiàn)對資金流、物流和信息流的集成、共享,對企業(yè)全部的資源進行優(yōu)化配置,從而幫助企業(yè)提高經(jīng)營管理效率,最終促進企業(yè)的經(jīng)濟效益,是值得關(guān)注的重要問題,也正是本文選題的緣由和重要意義所在。本文以互聯(lián)網(wǎng)為視角,以企業(yè)財務(wù)管理模式為對象,對新環(huán)境下企業(yè)財務(wù)管理模式及其創(chuàng)新進行全面的研究。首先對財務(wù)管理模式的概念進行界定,對其理論基礎(chǔ)進行描述,同時指出傳統(tǒng)財務(wù)管理模式存在的缺陷,接著對財務(wù)管理模式的構(gòu)建方式進行了細(xì)致的分析。在模式構(gòu)建實施前要做好相關(guān)工作,主要包括IT環(huán)境的建立、會計業(yè)務(wù)流程重組、會計組織重構(gòu),這些工作為互聯(lián)網(wǎng)環(huán)境下財務(wù)管理模式的實施奠定了基礎(chǔ)。然后論述了互聯(lián)網(wǎng)環(huán)境下財務(wù)管理模式的實施方案,分別從會計集中核算與控制、全面預(yù)算管理、資金動態(tài)管理、全面成本管理以及績效評價與決策支持這五大方面展開論述,將企業(yè)的整個經(jīng)營過程動態(tài)聯(lián)系起來。最后通過案例分析,從實踐角度說明互聯(lián)網(wǎng)環(huán)境下企業(yè)財務(wù)管理模式的具體實施,并對實施的效果進行了分析與總結(jié)。本文認(rèn)為,隨著互聯(lián)網(wǎng)技術(shù)的發(fā)展,企業(yè)將進行財務(wù)管理模式的變革,從而實施新的財務(wù)管理模式,以適應(yīng)其不斷規(guī)模化、多元化的需求,但是企業(yè)因行業(yè)性質(zhì),組織結(jié)構(gòu)等的不同,使得財務(wù)管理模式的建立變得非常復(fù)雜。因此,企業(yè)需要充分做好實施前的準(zhǔn)備工作,為新模式的構(gòu)建與實施創(chuàng)造良好的運行環(huán)境。為了克服傳統(tǒng)財務(wù)管理模式的影響,應(yīng)當(dāng)借鑒業(yè)務(wù)流程重組的思想,對傳統(tǒng)的會計業(yè)務(wù)流程進行重組,對會計組織進行重構(gòu),并且對重組后的財務(wù)管理模式進行績效評價。企業(yè)在具體模式的構(gòu)建與實施時,需要充分考慮互聯(lián)網(wǎng)環(huán)境下企業(yè)自身發(fā)展的需求,構(gòu)建能夠符合企業(yè)自身特點的新型財務(wù)管理模式,并且對實施后的狀況進行實時監(jiān)督,及時反饋問題,不斷完善,最終實現(xiàn)提高企業(yè)績效的目的。
[Abstract]:The rapid development of Internet technology for the development of social economy, enterprise management and people's production and life has brought change, "Internet plus" thinking has gradually penetrated into people's life, with the development of the Internet tide, enterprises tend to scale, diversification of accounting information, internal demand, so the effective implementation the financial management mode of enterprise directly affects the scientific and reasonable management decisions. In the Internet environment, the enterprise can establish appropriate financial management model, to achieve the integration of capital flow, logistics and information flow to the enterprise all sharing, optimize the allocation of resources, to help enterprises to improve management efficiency, promote enterprise's economic efficiency is an important issue worthy of attention, is the reason of this topic and the significance of using the Internet as the perspective to corporate finance The management mode for the object, to conduct a comprehensive study on the new environment of enterprise financial management model and innovation. Firstly, the concept of financial management mode of the definition, description of its theoretical basis, and points out the defects of the traditional financial management mode, and then makes a detailed analysis of the way construction financial management mode of the model in. Construction related work to do before the implementation, including the establishment of the IT environment, the accounting business process reengineering, accounting organization reconstruction, these work laid the foundation for the implementation of financial management model under Internet environment. Then discusses the implementation of financial management mode under the environment of Internet, respectively, and the centralized accounting from the accounting control, comprehensive budget management. Dynamic capital management, total cost management, performance evaluation and decision support of these five aspects, the whole enterprise business process dynamic Link. Finally, through case analysis, to illustrate the implementation of enterprise financial management model under Internet environment from the perspective of practice, and the effect of implementation are analyzed and summarized. This paper argues that, with the development of Internet technology, the company will change the mode of financial management, so as to implement the new financial management model, in order to adapt to the time scale, diversification of demand, but because of the nature of the industry enterprises, the organizational structure is different, the establishment of financial management mode has become very complex. Therefore, enterprises need to be fully prepared before the implementation of the preparatory work for construction and implementation, create a good environment of the new model. In order to overcome the influence of the traditional financial management mode that should learn from the business process reengineering theory, the traditional accounting business process reengineering, the reconstruction of accounting organization, and the financial management mode after the reorganization To evaluate the performance. Enterprises in the construction and implementation of the specific mode, need to fully consider the enterprise under the environment of Internet's development needs, build a new model of financial management to comply with their own characteristics, and real-time supervision on the status of implementation, timely feedback, continuous improvement, and ultimately aim to improve business performance.

【學(xué)位授予單位】：陜西科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275

【參考文獻】

相關(guān)期刊論文 前10條

1 苗雨君;郭亞紅;;企業(yè)集團財務(wù)共享服務(wù)的流程再造研究——基于創(chuàng)新資源配置的機理分析[J];改革與戰(zhàn)略;2017年03期

2 魯桐;;《G20/OECD公司治理原則》(2015)修訂內(nèi)容及其影響[J];國際經(jīng)濟評論;2016年06期

3 陳宏慧;;互聯(lián)網(wǎng)企業(yè)財務(wù)會計創(chuàng)新策略分析[J];時代金融;2016年32期

4 皮彭云;;互聯(lián)網(wǎng)+推動著會計的變革與發(fā)展[J];財會學(xué)習(xí);2016年15期

5 許道惠;楊陽;;“互聯(lián)網(wǎng)+”驅(qū)動的企業(yè)財務(wù)管理模式創(chuàng)新研究[J];中國鄉(xiāng)鎮(zhèn)企業(yè)會計;2016年05期

6 鄧家姝;丁玎;;基于云計算的財務(wù)管理共享模式探究[J];財會研究;2016年05期

7 李紅;黃燕;;互聯(lián)網(wǎng)+背景下企業(yè)財務(wù)管理模式的創(chuàng)新研究[J];湖南科技學(xué)院學(xué)報;2016年05期

8 張慶龍;;中國企業(yè)集團財務(wù)共享中心:案例啟示與對策思考[J];會計之友;2015年22期

9 張中奇;;互聯(lián)網(wǎng)背景下企業(yè)財務(wù)管理創(chuàng)新研究[J];現(xiàn)代商業(yè);2015年14期

10 王玉梅;;基于互聯(lián)網(wǎng)環(huán)境下集團企業(yè)財務(wù)管理策略研究[J];財經(jīng)界(學(xué)術(shù)版);2015年07期

，

本文編號：1361991