我国电子商务企业财务管理模式形成机理研究
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摘要
电子商务企业在经济发展方面的作用已经得到普遍的认可，电子商务企业在培养创新能力，提升企业绩效，转变产业结构，促进就业、提高人均收入水平和区域经济增长等方面起到了极其重要的作用。随着电子商务研究的日益深入，对电子商务企业的研究视角不断扩展，传统的企业财务管理理论亟待更新，传统的企业财务管理模式已难以适应时代需求，因此探究电子商务情境下适合企业经营管理、生存及发展，尤其是适合电子商务企业的财务管理模式既有其理论必要性，又有其现实必要性。然而，有关电子商务企业财务管理模式尤其是其形成机理的研究一直存在空白。企业财务管理模式是存在于企业整体管理框架内，为实现企业总体战略目标、总体财务目标而设计的管理系统、管理部门、管理人员、项目分工等要素的有机结合。因此，企业财务管理模式必须要贴合大环境，模块化、可更新，由企业战略目标决定，并反作用于企业战略目标。
本文分析了与电子商务企业财务管理模式有关的学术理论，从会计理论入手，剖析会计理论的逻辑起点，并分析了网络财务理论、公司治理及财务治理理论、会计信息披露理论、全面预算管理、企业绩效评价理论等，之后讨论了电子商务及信息理论。随后对相关方面的国内外文献分别进行了综述，为之后的研究奠定了基础。之后本文分析了电子商务企业的特定，并对本文所研究的电子商务企业进行了范围界定。之后分析了电子商务企业财务管理流程与传统企业财务管理流程的不同，确定了电子商务企业财务管理流程的特征，并描述了电子商务企业财务管理流程。
本文讨论了电子商务企业财务管理模式的组成部分，通过对电子商务企业财务管理模式各模式测量维度的分析，构建了描述各模式间相互关系的作用机理模型。并在此基础上对电子商务企业财务管理模式各模式的相互关系及电子商务企业财务管理模式的形成机理提出了若干项假设，之后通过问卷调查及统计分析对假设进行验证，并得出实证研究结论。
本文提出了电子商务企业现有财务管理模式存在的一些问题。在此基础上，对电子商务企业财务组织模式、电子商务企业会计信息披露模式、电子商务企业预算管理模式、电子商务企业绩效评价模式、电子商务企业财务信息管理模式、电子商务企业资本管理模式依次提出了优化建议。并通过案例研究，对电子商务企业财务信息管理模式的形成机理进行更进一步的研讨和佐证。
本文的主要研究结论包括：
第一，电子商务企业财务管理流程有其独特性，应该实现财务与业务的统一、资金流、信息流、物流三者的统一以及时间与空间的统一。
第二，电子商务企业财务管理模式可分为财务组织模式、会计信息披露模式、预算管理模式、企业绩效评价模式、财务信息管理模式、资本管理模式，并对6个子模式进行了作用机理分析。
第三，财务组织分权程度对会计信息披露自愿度有显著正影响；财务组织学习能力对会计信息披露自愿度有显著正影响；财务组织分权程度对于预算准确性有显著正影响；财务组织学习能力对于预算准确性有显著正影响；财务组织分权程度对于企业绩效评价准确性有显著正影响；财务组织学习能力对企业绩效评价准确性有显著正影响；财务组织分权程度对于财务信息信度有显著正影响；财务组织分权程度对于财务信息效度有显著正影响；财务组织学习能力对财务信息信度有显著正影响；财务组织学习能力对财务信息效度有显著正影响；财务组织分权程度对资本管理收益有显著正影响；财务组织学习能力对资本管理收益有显著正影响。
第四，预算准确性对企业绩效评价准确性有显著正影响；财务信息信度对预算准确性有显著正影响；财务信息效度对预算准确性有显著正影响；财务信息信度对绩效评价准确性有显著正影响；财务信息效度对绩效评价准确性有显著正影响；资本管理收益对会计信息披露自愿度有显著正影响；资本管理收益对预算准确性有显著正影响。
第五，本文认为：（1）分权制是电子商务企业的一大特点，以此为前提构建的电子商务企业财务组织模式有必要设立财务共享服务中心作为财务组织的核心连接点。（2）因为较高的分权程度，在编制预算时，决策层和执行层存在一定的利益不一致现象，势必产生围绕预算目标和是否修正执行预算的博弈，为降低利益摩擦，需要引入适合自身特性的激励机制。（3）对于电子商务企业来说，偿付能力、发展潜力以及产生新产品、新服务的创新能力和适应环境的组织灵活程度是企业绩效评价指标体系中较为重要的指标。并在此基础上设计了适应电子商务情境，符合电子商务企业特性的电子商务企业绩效评价指标体系。
本文主要创新点如下：
（1）分析了我国电子商务企业财务管理的特征，并重新梳理了我国电子商务企业财务管理的业务流程。
（2）揭示了我国电子商务企业财务管理模式的组成部分；并对各子模式进行了概念界定和维度析取，进而构建了各子模式间的作用机理模型，在此基础上提出了假设，并通过实证研究对假设予以验证，之后通过案例研究加以佐证。
（3）根据实证研究结果，分析了我国电子商务企业财务管理模式现存的问题并提出了相应的解决方案。设计了电子商务企业财务绩效评价指标体系，并明确了各指标的重要程度。
The role of e-commerce enterprises in economic development has been widelyrecognized, e-commerce enterprises in the innovation ability training, to improve theperformance of enterprises, to change the industrial structure, promoting employment,improving the level of per capita income and regional economic growth plays anextremely important role. With the research of electronic commerce is increasinglydeepening, research perspective on the electronic commerce enterprise development,enterprise financial management theory traditional enterprises need to update, thetraditional financial management model has been difficult to meet the requirements ofthe times, therefore to explore the E-commerce Context for the survival anddevelopment of enterprises, business management, especially the financialmanagement model for the electronic commerce enterprise it is not only necessary inthe theory, and has its realistic necessity. However, there has been a blank in theresearch of the financial management mode of enterprise electronic commerce.Financial management mode of enterprise is in the enterprise management framework,the organic combination of the design for the realization of corporate strategic goal,the overall goal of financial management system, management, managementpersonnel, labor and other elements of the project. Therefore, the financialmanagement mode of enterprise must fit the environment, modular,renewable,determined by the strategic goal of the enterprise, and react to theenterprise strategic target.
This paper analyzes the financial management mode of e-commerce enterpriseand academic theory, starting from the accounting theory, analysis of the logicalstarting point of accounting theory, and analysis of the company's financial network theory, governance and financial governance theory, the theory of accountinginformation disclosure, the comprehensive budget management,enterpriseperformance evaluation theory, then discussed the electronic commerce andinformation theory. Then to the related literature at home and abroad were reviewed,laid the foundation for later research. After the analysis of the specific enterpriseelectronic commerce, electronic business enterprise and the research scope definition.After the analysis of the process of financial management and the traditionalenterprise financial management process of e-commerce enterprises, determine thecharacteristics of financial management of electronic commerce industry, anddescribes the process of financial management of e-commerce enterprise.
This paper discusses part of financial management model of e-commerceenterprises, through the analysis of the financial management mode of e-commerceenterprise dimensions of each sub model, constructs the mechanism model of theeffect of the described model. And on the basis of the financial management mode ofe-commerce enterprise sub modes of interaction and puts forward some hypotheses,then verify the assumption by questionnaire survey and statistical analysis, and drawsthe conclusion of the empirical research.
This paper puts forward some problems in current financial management modeof enterprise electronic commerce. On this basis, are constructed according to thefeatures of e-commerce enterprises, suitable for e-business e-commerce enterprisefinancial organization mode, e-commerce enterprise accounting informationdisclosure mode, e-commerce enterprise budget management mode,the electroniccommerce enterprise performance evaluation mode, the electronic commerceenterprise financial information management mode, e-commerce enterprise capitalmanagement mode, the common component of e-commerce enterprises a newfinancial management mode. And through the case study, the mechanism of action ofthe mode of financial management of electronic commerce industry for furtherresearch and evidence.
The main conclusion of the study:
First, financial management process of the e-commerce enterprise has itsunique, unity, unity should achieve financial and operational cash flow,information flow,logistics, three party and time and space.
Second, the financial management mode of electronic commerce of enterprisecan be divided into accounting information disclosure mode, financial organization,budget management, enterprise performance evaluation model,financial informationmanagement, capital management mode, and the6sub models of mechanismanalysis.
Third, voluntary degree has a significantly positive effect on financialdecentralization degree on accounting information disclosure; voluntary degree has asignificant positive impact on organizational learning capability on the financialaccounting information disclosure; financial organizational decentralization has asignificantly positive effect on the accuracy of financia lbudget; organizationallearning capability has a significant positive effect on accuracy in budget; financialdecentralization degree of accuracy evaluation the enterprise performancesignificantly positive effect; has a significantly positive effect on financial evaluationof organizational learning capability on firm performance accuracy; financialorganizational decentralization has a significant positive effect on financialinformation reliability; financial organizational decentralization has significantpositive impact to financial information validity;financial organizational learningcapability has a significant positive effect on there liability of financial information;the financial organization learning a significant positive effect on financialinformation validity; financial organizational decentralization has a significantpositive effect on capital income; financial organizational learning capability has asignificant positive effect on capital management income.
Fourth, there is a significant positive effect on enterprise performance evaluationbudget accuracy accuracy; financial information reliability has significant positiveimpact on forecast accuracy; financial information validity has significant positiveimpact on forecast accuracy; there is a significant positive effect on the accuracy offinancial information reliability performance evaluation; has a significantly positive effect on financial information validity on the performance evaluation and asignificant degree of accuracy; voluntary positive effects of income on the disclosureof accounting information of capital management; capital management has asignificant positive effect on the earnings forecast accuracy.
Fifth, this paper argues that:(1) decentralization is a major characteristic ofe-commerce enterprises, as the electronic commerce enterprise financial organizationthe premise for the construction of the necessary to establish financial shared servicescenter as the core of financial organization connection point.(2) because of a higherdegree of decentralization, in the preparation of the budget, there are certain interestsinconsistent decision level and execution level, is bound to have around the budgettarget and whether to amend the budget game, in order to reduce the conflicts ofinterests, need to introduce suitable incentive mechanism characteristics.(3) fore-commerce companies,solvency, development potential and produce new products,new services, the ability of innovation and flexibility of an organization is animportant index of evaluation index system of enterprise performance. And on thisbasis, designed to adapt to the electronic commerce situation, the evaluation indexsystem of electronic commerce enterprise performance in line with the characteristicsof e-commerce enterprises.
In this paper, the main innovation points are as follows:
First：Analysis of the characteristics of financial management of e-commerceenterprises in China, and re sort the financial management of our country electroniccommerce enterprise business process.
Second：The part of financial management mode of e-commerce business inChina; and the sub model defines the concept and dimension disjunctive, andconstructs the mechanism model of each sub model, on the basis of this assumption,and the assumptions to be verified through empirical research, through case study toprove.
Third：according to the results of empirical research, analysis of the financialmanagement mode of China's e-commerce enterprise existing problems andcorresponding solutions were put forward. The design of the system of financial performance. The design of the system of financial performance evaluation ofe-commerce enterprise, and clarifies the importance of each indicator.
本文分析了与电子商务企业财务管理模式有关的学术理论，从会计理论入手，剖析会计理论的逻辑起点，并分析了网络财务理论、公司治理及财务治理理论、会计信息披露理论、全面预算管理、企业绩效评价理论等，之后讨论了电子商务及信息理论。随后对相关方面的国内外文献分别进行了综述，为之后的研究奠定了基础。之后本文分析了电子商务企业的特定，并对本文所研究的电子商务企业进行了范围界定。之后分析了电子商务企业财务管理流程与传统企业财务管理流程的不同，确定了电子商务企业财务管理流程的特征，并描述了电子商务企业财务管理流程。
本文讨论了电子商务企业财务管理模式的组成部分，通过对电子商务企业财务管理模式各模式测量维度的分析，构建了描述各模式间相互关系的作用机理模型。并在此基础上对电子商务企业财务管理模式各模式的相互关系及电子商务企业财务管理模式的形成机理提出了若干项假设，之后通过问卷调查及统计分析对假设进行验证，并得出实证研究结论。
本文提出了电子商务企业现有财务管理模式存在的一些问题。在此基础上，对电子商务企业财务组织模式、电子商务企业会计信息披露模式、电子商务企业预算管理模式、电子商务企业绩效评价模式、电子商务企业财务信息管理模式、电子商务企业资本管理模式依次提出了优化建议。并通过案例研究，对电子商务企业财务信息管理模式的形成机理进行更进一步的研讨和佐证。
本文的主要研究结论包括：
第一，电子商务企业财务管理流程有其独特性，应该实现财务与业务的统一、资金流、信息流、物流三者的统一以及时间与空间的统一。
第二，电子商务企业财务管理模式可分为财务组织模式、会计信息披露模式、预算管理模式、企业绩效评价模式、财务信息管理模式、资本管理模式，并对6个子模式进行了作用机理分析。
第三，财务组织分权程度对会计信息披露自愿度有显著正影响；财务组织学习能力对会计信息披露自愿度有显著正影响；财务组织分权程度对于预算准确性有显著正影响；财务组织学习能力对于预算准确性有显著正影响；财务组织分权程度对于企业绩效评价准确性有显著正影响；财务组织学习能力对企业绩效评价准确性有显著正影响；财务组织分权程度对于财务信息信度有显著正影响；财务组织分权程度对于财务信息效度有显著正影响；财务组织学习能力对财务信息信度有显著正影响；财务组织学习能力对财务信息效度有显著正影响；财务组织分权程度对资本管理收益有显著正影响；财务组织学习能力对资本管理收益有显著正影响。
第四，预算准确性对企业绩效评价准确性有显著正影响；财务信息信度对预算准确性有显著正影响；财务信息效度对预算准确性有显著正影响；财务信息信度对绩效评价准确性有显著正影响；财务信息效度对绩效评价准确性有显著正影响；资本管理收益对会计信息披露自愿度有显著正影响；资本管理收益对预算准确性有显著正影响。
第五，本文认为：（1）分权制是电子商务企业的一大特点，以此为前提构建的电子商务企业财务组织模式有必要设立财务共享服务中心作为财务组织的核心连接点。（2）因为较高的分权程度，在编制预算时，决策层和执行层存在一定的利益不一致现象，势必产生围绕预算目标和是否修正执行预算的博弈，为降低利益摩擦，需要引入适合自身特性的激励机制。（3）对于电子商务企业来说，偿付能力、发展潜力以及产生新产品、新服务的创新能力和适应环境的组织灵活程度是企业绩效评价指标体系中较为重要的指标。并在此基础上设计了适应电子商务情境，符合电子商务企业特性的电子商务企业绩效评价指标体系。
本文主要创新点如下：
（1）分析了我国电子商务企业财务管理的特征，并重新梳理了我国电子商务企业财务管理的业务流程。
（2）揭示了我国电子商务企业财务管理模式的组成部分；并对各子模式进行了概念界定和维度析取，进而构建了各子模式间的作用机理模型，在此基础上提出了假设，并通过实证研究对假设予以验证，之后通过案例研究加以佐证。
（3）根据实证研究结果，分析了我国电子商务企业财务管理模式现存的问题并提出了相应的解决方案。设计了电子商务企业财务绩效评价指标体系，并明确了各指标的重要程度。
The role of e-commerce enterprises in economic development has been widelyrecognized, e-commerce enterprises in the innovation ability training, to improve theperformance of enterprises, to change the industrial structure, promoting employment,improving the level of per capita income and regional economic growth plays anextremely important role. With the research of electronic commerce is increasinglydeepening, research perspective on the electronic commerce enterprise development,enterprise financial management theory traditional enterprises need to update, thetraditional financial management model has been difficult to meet the requirements ofthe times, therefore to explore the E-commerce Context for the survival anddevelopment of enterprises, business management, especially the financialmanagement model for the electronic commerce enterprise it is not only necessary inthe theory, and has its realistic necessity. However, there has been a blank in theresearch of the financial management mode of enterprise electronic commerce.Financial management mode of enterprise is in the enterprise management framework,the organic combination of the design for the realization of corporate strategic goal,the overall goal of financial management system, management, managementpersonnel, labor and other elements of the project. Therefore, the financialmanagement mode of enterprise must fit the environment, modular,renewable,determined by the strategic goal of the enterprise, and react to theenterprise strategic target.
This paper analyzes the financial management mode of e-commerce enterpriseand academic theory, starting from the accounting theory, analysis of the logicalstarting point of accounting theory, and analysis of the company's financial network theory, governance and financial governance theory, the theory of accountinginformation disclosure, the comprehensive budget management,enterpriseperformance evaluation theory, then discussed the electronic commerce andinformation theory. Then to the related literature at home and abroad were reviewed,laid the foundation for later research. After the analysis of the specific enterpriseelectronic commerce, electronic business enterprise and the research scope definition.After the analysis of the process of financial management and the traditionalenterprise financial management process of e-commerce enterprises, determine thecharacteristics of financial management of electronic commerce industry, anddescribes the process of financial management of e-commerce enterprise.
This paper discusses part of financial management model of e-commerceenterprises, through the analysis of the financial management mode of e-commerceenterprise dimensions of each sub model, constructs the mechanism model of theeffect of the described model. And on the basis of the financial management mode ofe-commerce enterprise sub modes of interaction and puts forward some hypotheses,then verify the assumption by questionnaire survey and statistical analysis, and drawsthe conclusion of the empirical research.
This paper puts forward some problems in current financial management modeof enterprise electronic commerce. On this basis, are constructed according to thefeatures of e-commerce enterprises, suitable for e-business e-commerce enterprisefinancial organization mode, e-commerce enterprise accounting informationdisclosure mode, e-commerce enterprise budget management mode,the electroniccommerce enterprise performance evaluation mode, the electronic commerceenterprise financial information management mode, e-commerce enterprise capitalmanagement mode, the common component of e-commerce enterprises a newfinancial management mode. And through the case study, the mechanism of action ofthe mode of financial management of electronic commerce industry for furtherresearch and evidence.
The main conclusion of the study:
First, financial management process of the e-commerce enterprise has itsunique, unity, unity should achieve financial and operational cash flow,information flow,logistics, three party and time and space.
Second, the financial management mode of electronic commerce of enterprisecan be divided into accounting information disclosure mode, financial organization,budget management, enterprise performance evaluation model,financial informationmanagement, capital management mode, and the6sub models of mechanismanalysis.
Third, voluntary degree has a significantly positive effect on financialdecentralization degree on accounting information disclosure; voluntary degree has asignificant positive impact on organizational learning capability on the financialaccounting information disclosure; financial organizational decentralization has asignificantly positive effect on the accuracy of financia lbudget; organizationallearning capability has a significant positive effect on accuracy in budget; financialdecentralization degree of accuracy evaluation the enterprise performancesignificantly positive effect; has a significantly positive effect on financial evaluationof organizational learning capability on firm performance accuracy; financialorganizational decentralization has a significant positive effect on financialinformation reliability; financial organizational decentralization has significantpositive impact to financial information validity;financial organizational learningcapability has a significant positive effect on there liability of financial information;the financial organization learning a significant positive effect on financialinformation validity; financial organizational decentralization has a significantpositive effect on capital income; financial organizational learning capability has asignificant positive effect on capital management income.
Fourth, there is a significant positive effect on enterprise performance evaluationbudget accuracy accuracy; financial information reliability has significant positiveimpact on forecast accuracy; financial information validity has significant positiveimpact on forecast accuracy; there is a significant positive effect on the accuracy offinancial information reliability performance evaluation; has a significantly positive effect on financial information validity on the performance evaluation and asignificant degree of accuracy; voluntary positive effects of income on the disclosureof accounting information of capital management; capital management has asignificant positive effect on the earnings forecast accuracy.
Fifth, this paper argues that:(1) decentralization is a major characteristic ofe-commerce enterprises, as the electronic commerce enterprise financial organizationthe premise for the construction of the necessary to establish financial shared servicescenter as the core of financial organization connection point.(2) because of a higherdegree of decentralization, in the preparation of the budget, there are certain interestsinconsistent decision level and execution level, is bound to have around the budgettarget and whether to amend the budget game, in order to reduce the conflicts ofinterests, need to introduce suitable incentive mechanism characteristics.(3) fore-commerce companies,solvency, development potential and produce new products,new services, the ability of innovation and flexibility of an organization is animportant index of evaluation index system of enterprise performance. And on thisbasis, designed to adapt to the electronic commerce situation, the evaluation indexsystem of electronic commerce enterprise performance in line with the characteristicsof e-commerce enterprises.
In this paper, the main innovation points are as follows:
First：Analysis of the characteristics of financial management of e-commerceenterprises in China, and re sort the financial management of our country electroniccommerce enterprise business process.
Second：The part of financial management mode of e-commerce business inChina; and the sub model defines the concept and dimension disjunctive, andconstructs the mechanism model of each sub model, on the basis of this assumption,and the assumptions to be verified through empirical research, through case study toprove.
Third：according to the results of empirical research, analysis of the financialmanagement mode of China's e-commerce enterprise existing problems andcorresponding solutions were put forward. The design of the system of financial performance. The design of the system of financial performance evaluation ofe-commerce enterprise, and clarifies the importance of each indicator.
引文
[1]张进.电子商务盈利模式理论与应用分析[D].北京邮电大学2008
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