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论文编号：	811
作者编号：	2220060652
上传时间：	2008/6/25 11:56:10
中文题目：	网络环境下企业集团集中式财务管
英文题目：	Research on the pattern of fin
指导老师：	陆宇建
中文关键字：	网络环境，企业集团，财务集中管
英文关键字：	Network environmentEnterpris
中文摘要：	信息技术飞速发展，电子商务得到广泛应用，人类进入了以网络为平台的信息时代。在这种形势下，结合新的管理思想研究网络环境下企业集团的财务管理模式具有十分重要的理论和现实意义。 本文分析了国内外企业信息化的现状，将网络化后的财务管理与非网络环境的财务管理进行领导对比，以在经济社会中占据重要地位的企业集团为研究对象，提出了企业集团集中式财务管理的模式，并且论证了这种模式是新形势下，信息技术进步和管理思想创新的必然结果。 本文从委托代理理论和组织理论出发，研究集中式财务管理模式。网络环境下组织必然发生改变，从传统的层级组织向扁平化、松散型转变。财务业务一体化是企业设计集中式财务管理的出发点，集中式财务管理能够做到实时，会计的职能才能从静态转变成动态的管理。企业各部门的组织结构也要适应网络环境进行重组，财会部门将与其他部门相互融合，出现模糊分工状态，财务部门的职能发生改变。由集团总部统一设立“一账式“会计账簿，统一制定会计科目、人员权限、业务流程等，并基于互联网在异地独立录入数据，电子数据集中存储于集团总部数据库。 本文的主要结论为：第一，网络环境提供了集中式财务管理的平台，强大的IT环境是基础。第二，财务业务一体化的基础是业务流程和财务流程的再造，没有全面的完整的设计，再好的软件也不能发挥作用。第三，集中式财务管理主要从财务部门人员的集中管理、资金的集中管理、动态绩效管理等方面予以体现。以X公司的财务管理体系为案例，注重从资金管理、人员管理动态绩效管理等几方面，对战略规划财务模式下的财务管理实现方式进行阐述分析。
英文摘要：	Due to the information technology swift development, electronic commerce obtained the rapid development and the widespread application, we enter the network as the platform of the information age, and enterprise’s economic environment has had the huge change. Under this kind of situation, unifies the new management concept and the information technology development, under the research network environment, enterprise's financial control pattern has the very important theory and the practical significance. This article has analyzed the domestic and foreign enterprise informationization present situation, after the network financial control with the non-network environment financial control contrast, from occupies the important position enterprise group's angle in the economic society, proposed the central financial control, and has proven this kind of pattern is under the new situation, information technology progress and management concept innovation inevitable result. This article embarks from the principal-agent theory and the organization theory, studies the central financial control pattern. Under the network environment organizes to have the change inevitably, from traditional level organization to flattening, loose transformation. The financial service integration is the enterprise designs the central financial control the starting point, the central financial control can achieve real-time, accountant's function can transform the dynamic management from the static state. The enterprise various departments' organizational structure must adapt the network environment to carry on the reorganization, the finance and accounting department will fuse mutually with other departments, has the fuzzy division of labor condition, Finance department's function has the change. Sets up “an account type“ by the group headquarters unification the accounting books, the unification formulates the accounting subject, the personnel jurisdiction, the operation flow and so on, and based on the Internet in the different independent input data, the electronic data centralism saves in the group headquarters database. This article main conclusion is: First, the network environment has provided the central financial control platform, the formidable IT environment is a foundation. Second, the financial service integration's foundation is the operation flow and the financial flow restoration, does not have the comprehensive complete design, the good software cannot play the role. Third, the central financial control mainly from Finance department personnel's aspects and so on centralized management, fund centralized management, dynamic achievements management manifests. Take X company's financial control system as the case, pays great attention from the administration of the fund, the man management dynamic achievements management and so on several aspects, realizes the way to under the strategic plan finance pattern's financial control to carry on the elaboration analysis.
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