發(fā)布時間：2018-05-05 18:44

  本文選題：企業(yè)財務信息 + 企業(yè)財務信息管理　； 參考：《西南財經大學》2006年博士論文

【摘要】： 1.研究背景和意義 21世紀來臨的時候,我們正在經歷一場新的時代變革——信息時代�？疾烀绹�20世紀90年代以來的“新經濟”和印度軟件開發(fā)產業(yè)的發(fā)展,我們相信,經濟能夠跳躍式地增長;而當前的一個基本認定是,繼原料、資產、勞動力和資本之后,信息已成為第五個生產力要素。世界各國和我國都把大力開發(fā)和利用信息資源、發(fā)展信息產業(yè)作為重大發(fā)展戰(zhàn)略。 今天,經濟全球化、信息化這兩股力量,極大地改變了企業(yè)外部的競爭環(huán)境和企業(yè)內部的經營模式、管理體制,具體表現在:競爭范圍由“區(qū)域競爭”變革為“全球競爭”,競爭主體由“單個企業(yè)競爭”變革為“供應鏈競爭”,競爭戰(zhàn)略“產品競爭”變革到“顧客競爭”,競爭優(yōu)勢由“規(guī)模競爭”變革為“速度競爭”,而競爭基礎由“人、財、物競爭”變革為“信息競爭”,這要求企業(yè)財務承擔相應的信息任務。 毋庸置疑,變革依賴于現代信息技術(IT)的支持;但失敗的例子和成功的例子一樣普遍,信息悖論(information paradox)在20世紀80年代引起了人們的注意,包括:IT并沒有提高工作效率——利用IT,企業(yè)幾乎能在生產經營的每一方面收集到自動化信息,但管理者覺得信息傳遞給決策的“旨意”并沒有比以前更明確,海量信息讓他們無所適從,甚至受到錯誤信息的引導;IT并沒有帶來經濟效益——越來越多的資金已經或正在投向IT,但對具體企業(yè)而言,IT花費無法和諸如利潤、資產報酬率、投資回報率等業(yè)績指標連接起來;IT并沒有“凈化”信息環(huán)境——當前,多數企業(yè)處于信息爆炸與信息稀缺交困,信息數量膨脹與信息利用不足同在,信息系統(tǒng)發(fā)達與信息犯罪、電腦病毒共生,以及信息社會化與商品化、共享與占有、交流與交換的并存之中。
[Abstract]:1. Research background and significance At the dawn of the 21st century, we are experiencing a new era change-the information age. Looking at the "new economy" in the United States since the 1990s and the development of the software development industry in India, we believe that the economy can grow by leaps and bounds. Information has become the fifth factor of productivity. Countries all over the world and our country regard the development and utilization of information resources and the development of information industry as major development strategies. Today, the two forces of economic globalization and informatization have greatly changed the external competitive environment of enterprises and the internal management model and management system of enterprises. The specific manifestation of these forces is that the scope of competition has changed from "regional competition" to "global competition". The main body of competition changed from "single enterprise competition" to "supply chain competition", competitive strategy "product competition" changed to "customer competition", competitive advantage changed from "scale competition" to "speed competition", and competition base changed from "person, money". The change of material competition is "information competition", which requires enterprise finance to undertake the corresponding information task. There is no doubt that change depends on the support of modern information technology (ITT); but examples of failures are as common as successful ones, and the information paradox attracted attention in the 1980s. Including: it doesn't improve productivity-with ITs, companies can collect automated information in almost every aspect of their operations, but managers feel that the "will" of information to make decisions is no clearer than before. So much information that they don't know what to do, even if they're led by the wrong information, IT doesn't bring economic benefits-more and more money has been or is being invested in ITs, but for specific businesses IT spending is impossible and things like profits, returns on assets, Performance indicators such as rate of return on investment are connected to IT and do not "purify" the information environment. At present, most enterprises are in the situation of information explosion and information scarcity, the expansion of information quantity and the underutilization of information, the development of information systems and information crime. Computer virus symbiosis, as well as the socialization and commercialization of information, sharing and possession, communication and exchange coexist.
【學位授予單位】：西南財經大學
【學位級別】：博士
【學位授予年份】：2006
【分類號】：F275

【引證文獻】

相關期刊論文 前3條

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相關博士學位論文 前2條

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相關碩士學位論文 前5條

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本文編號：1848864