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基于价值链的集中财务管理策略

Centralized Financial Management Tactics Based on Value Chain

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【作者】 卢燕

【Author】 LU Yan(Department of Accounting, Guangdong University of Finance, Guangzhou 510521,China)

【机构】 广东金融学院会计系

【摘要】 近年来随着我国企业集团的发展壮大,财务战略执行力弱化成为集团发展的重要瓶颈。企业集团应以价值链理论为指导,在IT环境下通过管理观念创新、价值流程优化、信息平台共享,构建集团集中财务管理模式,实现信息资源集成,确保集团财务战略执行力的有效提升。

【Abstract】 Along with the growing up and development of enterprise group in China in recent years, the weakening executive power of group financial strategy is becoming the important bottle-neck confining its development. This paper proposed that enterprise group should be guided by the value-chain theory and establish group centralized financial management model by means of management idea innovation, value processing optimization and information platform sharing under an IT environment, so as to realize group information resource integration, and promote the executive ability of group financial strategy.

  • 【文献出处】 广东商学院学报 ,Journal of Guangdong University of Business Studies , 编辑部邮箱 ,2009年06期
  • 【分类号】F275
  • 【被引频次】5
  • 【下载频次】206
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