企业财务信息管理研究

发布时间：2018-05-05 18:44

本文选题：企业财务信息 + 企业财务信息管理　；参考：《西南财经大学》2006年博士论文

【摘要】： 1.研究背景和意义 21世纪来临的时候,我们正在经历一场新的时代变革——信息时代。考察美国20世纪90年代以来的“新经济”和印度软件开发产业的发展,我们相信,经济能够跳跃式地增长;而当前的一个基本认定是,继原料、资产、劳动力和资本之后,信息已成为第五个生产力要素。世界各国和我国都把大力开发和利用信息资源、发展信息产业作为重大发展战略。今天,经济全球化、信息化这两股力量,极大地改变了企业外部的竞争环境和企业内部的经营模式、管理体制,具体表现在:竞争范围由“区域竞争”变革为“全球竞争”,竞争主体由“单个企业竞争”变革为“供应链竞争”,竞争战略“产品竞争”变革到“顾客竞争”,竞争优势由“规模竞争”变革为“速度竞争”,而竞争基础由“人、财、物竞争”变革为“信息竞争”,这要求企业财务承担相应的信息任务。毋庸置疑,变革依赖于现代信息技术(IT)的支持;但失败的例子和成功的例子一样普遍,信息悖论(information paradox)在20世纪80年代引起了人们的注意,包括:IT并没有提高工作效率——利用IT,企业几乎能在生产经营的每一方面收集到自动化信息,但管理者觉得信息传递给决策的“旨意”并没有比以前更明确,海量信息让他们无所适从,甚至受到错误信息的引导;IT并没有带来经济效益——越来越多的资金已经或正在投向IT,但对具体企业而言,IT花费无法和诸如利润、资产报酬率、投资回报率等业绩指标连接起来;IT并没有“净化”信息环境——当前,多数企业处于信息爆炸与信息稀缺交困,信息数量膨胀与信息利用不足同在,信息系统发达与信息犯罪、电脑病毒共生,以及信息社会化与商品化、共享与占有、交流与交换的并存之中。
[Abstract]:1. Research background and significance At the dawn of the 21st century, we are experiencing a new era change-the information age. Looking at the "new economy" in the United States since the 1990s and the development of the software development industry in India, we believe that the economy can grow by leaps and bounds. Information has become the fifth factor of productivity. Countries all over the world and our country regard the development and utilization of information resources and the development of information industry as major development strategies. Today, the two forces of economic globalization and informatization have greatly changed the external competitive environment of enterprises and the internal management model and management system of enterprises. The specific manifestation of these forces is that the scope of competition has changed from "regional competition" to "global competition". The main body of competition changed from "single enterprise competition" to "supply chain competition", competitive strategy "product competition" changed to "customer competition", competitive advantage changed from "scale competition" to "speed competition", and competition base changed from "person, money". The change of material competition is "information competition", which requires enterprise finance to undertake the corresponding information task. There is no doubt that change depends on the support of modern information technology (ITT); but examples of failures are as common as successful ones, and the information paradox attracted attention in the 1980s. Including: it doesn't improve productivity-with ITs, companies can collect automated information in almost every aspect of their operations, but managers feel that the "will" of information to make decisions is no clearer than before. So much information that they don't know what to do, even if they're led by the wrong information, IT doesn't bring economic benefits-more and more money has been or is being invested in ITs, but for specific businesses IT spending is impossible and things like profits, returns on assets, Performance indicators such as rate of return on investment are connected to IT and do not "purify" the information environment. At present, most enterprises are in the situation of information explosion and information scarcity, the expansion of information quantity and the underutilization of information, the development of information systems and information crime. Computer virus symbiosis, as well as the socialization and commercialization of information, sharing and possession, communication and exchange coexist.
【学位授予单位】：西南财经大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：F275

【引证文献】