新技术推动下的财务战略转型思考
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摘要
为了适应信息技术条件下的财务智能化趋势,以科学的财务战略引导企业经营发展,笔者阐述了整合业务财务、专业财务、共享中心财务以建设财务业务一体化系统的思路,并从财务客户以及财务部门定位、财务部门在公司经营过程中扮演的角色、财务部门完成公司使命的载体和路径3个方面,讨论了利用新技术手段制定企业财务战略的方法,从而推动财务战略转型,有力地支持公司整体经营战略转型。
In order to adapt to the trend of financial intellectualization under the condition of information technology and guide the operation and development of enterprise with scientific financial strategy, this paper expounds the idea of financial integration, professional finance and shared central finance to build an integrated financial business system. From three aspects of financial customers and financial departments positioning, the role of financial departments in the process of company operation, the carrier and path of financial departments to fulfill the mission, it discusses the methods of formulating financial strategy for enterprise by means of new technology, so as to promote the transformation of financial strategy and effectively support the transformation of overall business strategy of enterprises.
In order to adapt to the trend of financial intellectualization under the condition of information technology and guide the operation and development of enterprise with scientific financial strategy, this paper expounds the idea of financial integration, professional finance and shared central finance to build an integrated financial business system. From three aspects of financial customers and financial departments positioning, the role of financial departments in the process of company operation, the carrier and path of financial departments to fulfill the mission, it discusses the methods of formulating financial strategy for enterprise by means of new technology, so as to promote the transformation of financial strategy and effectively support the transformation of overall business strategy of enterprises.
引文
[1]程新生.企业财务系统的运行与演变[J].财会月刊,2007(5):70-72.
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[3]郭利军,张莉.发挥财务战略引领作用提升企业整体价值———以西安机电信息技术研究所为例[J].新西部,2011(7):23.
[4]王蕾.对中小企业财务管理问题的思考[J].商场现代化,2007(18):343-344.
[5]黄三生.贤良淑德芬芳献神华财智清正廉洁铸声望——记中国神华煤制油化工有限公司总会计师魏淑清[J].中国总会计师,2011(1):62-65.
[6]刘广兵.高校财务战略实施中存在的问题及对策[J].中国集体经济,2018(8):150-151.
[7]胡芳.施工企业集团财务战略服务于整体战略的应用研究[J].中国总会计师,2015(8):47-49.
[8]杨晓辉.加强企业财务战略管理研究[J].企业研究,2013(8):88-89.
[2]刘艳.LY发电公司发展战略研究[D].成都:电子科技大学,2010.
[3]郭利军,张莉.发挥财务战略引领作用提升企业整体价值———以西安机电信息技术研究所为例[J].新西部,2011(7):23.
[4]王蕾.对中小企业财务管理问题的思考[J].商场现代化,2007(18):343-344.
[5]黄三生.贤良淑德芬芳献神华财智清正廉洁铸声望——记中国神华煤制油化工有限公司总会计师魏淑清[J].中国总会计师,2011(1):62-65.
[6]刘广兵.高校财务战略实施中存在的问题及对策[J].中国集体经济,2018(8):150-151.
[7]胡芳.施工企业集团财务战略服务于整体战略的应用研究[J].中国总会计师,2015(8):47-49.
[8]杨晓辉.加强企业财务战略管理研究[J].企业研究,2013(8):88-89.