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论文编号：	2301
作者编号：	2220080646
上传时间：	2010/6/8 14:36:33
中文题目：	基于企业价值增长的财务组织持续改进机制研究
英文题目：	Research on the continuous improvement mechanism of finance organization based on the value growth of enterprise
指导老师：	刘志远
中文关键字：	持续改进机制；财务组织；企业价值；结构；流程
英文关键字：	Continuous improvement mechanism, Financial organizations, Firm Value, Structure, Process
中文摘要：	摘 要 激烈的市场竞争中，企业的生存和发展遇到了前所未有的困难，但也时常碰到各种机遇，增强自身的核心竞争力是企业在市场上取胜的法宝。核心竞争力来自企业的战略管理和各项内部管理以及自身能力的提高。财务组织日益受到企业管理层的关注，他们希望财务组织能够成为支持他们正确决策的帮手。但就目前大多数企业的财务职能表现来看，距离这样的要求还有很大差距，主要原因是管理导向不够，继而影响应变能力、资源配置能力等决策支持功能。企业发展的目标是价值最大化和不断增长，该目标势必对企业中的各个职能组织都提出新的要求，财务组织也不例外，财务组织只有不断审视自身工作中各个方面的不足，持续改进工作状态和质量，才能不断适应这些新要求。 本文针对上述现实情况，探讨财务组织在企业发展中扮演什么角色以及如何适应企业提出的新要求。首先，在回顾有关价值增长理论和组织理论的基础上，分析了企业的价值管理、财务组织的使命以及完成使命的路径，认为财务组织的目标和企业的目标是一致的，财务组织的使命就是支持企业实现价值管理目标，而完成使命的路径选择是通过适合的财务组织战略，该组织战略要体现出与企业战略的协同，要体现出能够持续改进的核心能力。然后，对某公司财务组织持续改进的动因、组织结构和业务流程的持续改进状况、改进中遇到的阻力以及化解措施的案例进行了分析和总结。最后，提出了构建基于企业价值增长的财务组织持续改进机制的设想，并对该机制的涵义、架构和作用机理进行了分析和描述。 该机制要求财务组织以企业价值增长为服务宗旨，以企业战略为目标导向，以企业决策层、管理层等为组织客户，通过组织文化的软管理和组织结构、业务流程持续改进的硬管理，体现财务组织的核心能力，为这些客户提供有效支持，以学习型组织的建设为该机制正常运行和发挥作用提供素质保障。通过该机制的运行实现财务组织战略，完成财务组织在企业价值增长中发挥重要支持作用的使命。本文构建的基于企业价值增长的财务组织持续改进机制，对企业实务有普遍的现实意义。
英文摘要：	Abstract In the intense market competition, the company always faces unprecedented difficulties in its way of development as well as opportunities, enhance the core competitiveness of the enterprise itself is the way leads to success. The core competitiveness comes from the strategic management, the internal management and improvement of the enterprise capability. Financial organizations are more and more concerned by enterprise management, who hope the financial organization will be an assistant to help them to make correct decision. Currently, most of the enterprises’ financial departments still have a distance to this target. The main reason is lacking of the management guide that affects on the function of decision-making support capacity such as strain capacity and resource allocation etc. The target of the enterprise development is to maximize its value and increase constantly as well. The target will put forward new requirements to all sectors in an enterprise including financial organization. Financial organization will always meet the new requirements only when it consistently review its shortages and improve the state and quality of work. Based on the practical problems, the article discussed what role financial organization is and how to adapt to the new requirements in the developing enterprise. First , base on the theory of value growth and organization, to analyze the value of the enterprise management, financial organization's mission and the path of finishing the mission. Financial organization’s goals and objectives are consistent. The mission of financial organization is to help enterprises to realize value management goals. The direction to the goal and the path selection are to be called strategy, financial organization strategy should reflect the cooperating with enterprise strategic, the self-core-competence and the continuous improvement ability. Then, based on the analysis of a company’s improvement act, such as the cause, the organization structure, the business process, the resistance and the cases of resolving measures of continual improvement. Finally, the article summarized and formed up a structure of financial organization continuous improvement system, analyze and describe the connotation, structure and function of the system. The mechanism of financial organization regard the enterprise value added as service-oriented, regard the policy-makers and managers as customers, reflected the core competencies of continual improvement through the soft management for the organizational culture and the hard management for continual improvement of the organizational structure and business process, to provide effective support for the customers, strengthen the role of safeguard mechanism through building learning oriented organization, to realize financial organization strategy and enterprise value growth by operating the mechanism of financial organizations. There is widespread practice of realistic significance in the paper about the continuous improvement mechanism of finance organization based on the value growth of enterprise.
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