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论文编号：	7267
作者编号：	2120123114
上传时间：	2015/6/4 9:39:58
中文题目：	企业财务情报生成与利用模式研究
英文题目：	Research on the pattern of Financial Intelligence generating and using of Enterprise
指导老师：	王知津
中文关键字：	财务情报，财务信息，竞争情报，财务管理
英文关键字：	financial intelligence，financial information，competitive intelligence，financial management
中文摘要：	在知识经济和信息技术高速发展的现代，全球化竞争日益激烈，面对复杂多变的竞争环境和竞争对手，企业对于竞争情报的需求越来越多，并且朝着针对性强、目的性强、决策性强的方向变化。创造财富是企业生存的基本要求，如何管理利用好财富已然成为企业健康可持续发展和在市场激烈竞争中取得有利地位的重要保障。企业竞争力的提高离不开对财务的有效管理，企业发展决策的制定离不开竞争情报的支持，财务情报的出现预示着企业管理技术的增强。本文重点围绕“财务信息收集”、“财务信息分析”、“财务情报生成与利用”展开研究，构建适合企业发展的财务情报生成与利用模式，通过案例分析进行模式修正，力求为提高企业竞争优势、保障决策有效性提供服务。 本文的主要内容和结构框架如下： 第一章 绪论。从企业核心竞争力发展、企业财务管理参与竞争两个方面入手分析构建企业财务情报生成与利用模式的研究背景，总结研究目的与研究意义，在此基础之上选择合适的研究方法，明确研究内容和研究框架。 第二章 研究述评与理论回顾。分别从国外、国内两个方面对“财务信息”、“财务情报”相关研究文献成果进行现状分析和述评，并指出主要贡献和不足之处。同时对竞争情报和财务管理相关概念、工作流程及主要模式进行理论回顾分析。为财务情报生成与利用模式构建研究提供理论支持。 第三章 企业财务情报生成与利用模式构建。在第二章竞争情报、财务管理相关理论基础上提出财务情报生成与利用相关理论。然后根据问卷调查有效数据进行数据处理和结果分析，构建财务信息收集模式、财务信息分析模式，整合财务信息收集模式和财务信息分析模式构建财务情报生成模式，构建财务情报利用模式，最终集成构建财务情报生成与利用模式。 第四章 案例分析。以Y公司为例，从Y公司财务信息收集、财务信息分析、财务情报利用实际情况出发，对比财务情报生成与利用集成模式，发现问题，一方面对财务情报生成与利用模式进行修正，另一方面为Y公司提出调整建议。 第五章 研究结论与展望。结合以上四章内容归纳研究结论，点明研究的局限之处，提出对于未来相关方面的研究展望。 本文创新点主要有以下两个方面： 1、提出了从财务信息收集、财务信息分析到财务情报生成的转化观点。信息是情报的数据源，情报是信息经过收集加工整理分析后的产物，财务信息是财务情报的数据源，是财务情报生成的基石。从财务信息到财务情报需要经过财务信息收集、财务信息分析两个阶段，在财务情报生成之前的收集和分析阶段主体对象是财务信息包括会计信息、管理信息、经济数据、财务文件资料等等比较分散的原始资料，财务情报生成后的利用阶段主体对象是财务情报包括财务报告、财务报表、财务规划、财务预算等等经过智能加工分析后的有较高价值的情报产品。 2、构建了企业财务情报生成与利用模式。通过问卷调查数据统计和分析，结合相关理论首先分别构建了企业财务信息收集模式、企业财务信息分析模式、企业财务情报生成模式、企业财务情报利用模式。财务情报的生成模式基本上是整合了财务信息收集和分析两个模式，但是在财务信息向财务情报转变的过程中，存在着普遍性和针对性的差异，财务信息收集和分析后进一步对财务信息加工监督整理从而生成为财务情报这一针对性较强的一对一服务的情报产品。最后把财务情报生成模式和财务情报利用模式融合集成为企业财务情报生成与利用模式，使得模式一体化规范化。
英文摘要：	In the knowledge economy and the rapid development of modern information technology, global competition is increasingly fierce, facing the complicated and changeable competitive environment and competition, the enterprise more and more demand for competitive intelligence, and toward the targeted strong, purposeful, decision-making in the direction of change. Wealth creation is the basic requirement of enterprise survival, how to manage the advantage of wealth has become a healthy and sustainable development of enterprises and to get better position in the fierce market competition. The improvement of enterprise competitiveness depends on effective financial management, enterprise development decision making can't depart from the support of competitive intelligence, and the emergence of financial intelligence indicates the enhancement of enterprise management technology. This paper mainly revolves around "financial information", "financial information analysis", "financial intelligence generation and use of" study, construct the enterprise financial information generated and the use of the development of the model, through the case analysis to correct the pattern, strives to improve enterprise competitive advantage, provide service guarantee decision-making effectiveness. In this paper, the main content and structure of the framework is as follows: The first chapter is introduction. From the enterprise core competence development, enterprise financial management to participate in the competition of two aspects analyze building enterprise financial information generated and utilization mode of research background, summarizes the research purpose and research significance, on this basis to choose the appropriate research methods, research content and research framework. The second chapter research review and theoretical review. Respectively from two aspects of both at home and abroad, "financial information", "financial information" related literature of the research present situation analysis and review, and points out that the main contribution and deficiency. At the same time of competitive intelligence and related financial management concept, work process and main mode theory review analysis. For the study of the financial information generation and use of model construction to provide theoretical support. The third chapter enterprise financial intelligence generation and use of model building. In the second chapter, financial management, competitive intelligence related theory on the basis of the financial information generated and using the related theory. Then according to the result of questionnaire survey data for data processing and analysis, build the financial information collection, analysis of financial information, integration of financial information collection model and the analysis of financial information to construct financial information generated model, constructing mode of using financial intelligence, eventually integration build financial intelligence generation and utilization mode. The fourth chapter case analysis. With Y company as an example, from the Y company financial information collection, analysis of financial information, financial information using the actual condition, the paper compare the financial information generated with the use of integration patterns, found the problem, on the one hand, to modify financial intelligence generation and utilization mode, on the other hand adjustment suggestion for Y company. The fifth chapter research conclusion and prospect. Combined with the above four chapters summarized research conclusion, illuminate the limitations of the research, put forward to the future prospect of research concerned. This article innovation mainly has the following two aspects: 1、Putting forward from the financial information collection, analysis of financial information to the transformation of the financial information generated views. Information is the source of data for intelligence, intelligence is a product of information collection processing analysis, financial information is the financial information of data source, is the foundation of the financial information generated. From the financial information to the financial intelligence takes financial information, financial information analysis in two stages, the collection and analysis of phase before the financial information generated principal object is financial information including accounting information, management information, data, financial documents, and so on scattered raw material, after the financial information generated using phase main object is the financial information including financial reports, financial statements, financial planning, financial budget and so on after intelligent processing and analysis of intelligence products of high value. 2、Building the enterprise financial information generated and advantage of integration pattern. Through the questionnaire data statistics and analysis, combining with related theories firstly built respectively enterprise financial information collection model, analysis of corporate financial information, corporate financial information generated model, enterprise financial intelligence. Financial intelligence generation model is basically a consolidated financial information collection and analysis of two patterns, but in the process of financial information to financial intelligence, universality and specific differences exist, financial information collection and analysis further supervision over the financial information processing, after finishing to born to become a financial intelligence products targeted strong one-on-one service. The last generation mode and financial intelligence to use the financial information fusion integration model of enterprise financial information generated and the use, makes the model integration of standardization.
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