新常态下企业财务管理创新动因、初始条件与策略研究

发布时间：2019-03-04 19:42

【摘要】：现代企业财务管理具有资源配置、价值创造和参与决策功能,加强企业财务管理有助于完善社会主义市场经济体制、建立和完善现代企业制度、促进企业提升核心竞争力。在新常态下,企业财务管理模式面临创新。本文从中国企业发展的需要、综合国力发展的需要、转变经济发展方式的战略举措和应对国际形势需要等方面系统分析了企业财务管理模式创新的主要动因,对科技进步、需求增加、资金支持与制度环境的不断完善等实施初始条件进行了深入探讨,并从建立、实施企业财务管理标准体系、构建企业STRIVE财务管理模式、升级企业财务管理信息系统、进行企业财务管理评级等方面提出了企业财务管理模式创新应对策略。
[Abstract]:The modern enterprise financial management has the function of resource allocation, value creation and participation in decision-making. Strengthening the enterprise financial management is helpful to perfect the socialist market economy system, establish and perfect the modern enterprise system, and promote the enterprise to promote the core competitiveness. Under the new normal, the enterprise financial management mode faces the innovation. Based on the needs of Chinese enterprises' development, comprehensive national strength development, strategic measures to change the way of economic development and the need to cope with the international situation, this paper systematically analyzes the main motivation of the innovation of enterprise financial management mode, the progress of science and technology, and so on. The initial conditions of implementation, such as increasing demand, fund support and continuous improvement of the system environment, are deeply discussed, and the establishment and implementation of the enterprise financial management standard system, the construction of the enterprise STRIVE financial management mode, and the upgrading of the enterprise financial management information system are carried out. Carry on the enterprise financial management rating and so on put forward the enterprise financial management mode innovation response strategy.
【作者单位】：北京工商大学商学院/国有资产管理协同创新中心;
【基金】：北京市教委社科计划重点项目“混合所有制、董事会治理结构和治理机制”(16BJZDA027) 国家社科基金重大项目“国家治理视角下国有经营预算制度研究”(14ZDA027);国家社科基金重点项目“国有资本授权关系及实现模式研究”(14AJY005)的阶段性研究成果北京工商大学国有资产管理协同创新中心项目(GZ20130801)项目资助财政部“全国会计领军(后备)人才(学术类)培养项目”支持
【分类号】：F275

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