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一、财务管理环境的改变(一)经济环境在网络经济时代,信息产业已成为全球第一大产业,以信息产业为主导产业的全球经济渐趋知识密集化。因特网的建立,形成了全球单一的电子市场基础...
一、财务管理环境的改变
(一)经济环境
在网络经济时代,信息产业已成为全球第一大产业,以信息产业为主导产业的全球经济渐趋知识密集化。因特网的建立,形成了全球单一的电子市场基础;企业的资源配置、产品的销售,都是在世界范围内进行;企业之间的合作与重组也跨越了国界。现在企业通过互联网不仅可以向社会提供咨询服务,而且可以从事网络经贸活动(即电子商务),所以众多企业纷纷在网上开设“网站”,树立网络形象。互联网的迅速延伸和扩展,使得一个全新的网络社会正在形成,使地球“缩小”成一个“地球村”。世界经济成为资源共享、高速运转、多元化发展的一体化经济,经济模式改变了人们的工作(如家庭办公)与生活(如网上购物),也改变了企业的运作方式(如虚拟企业的组建)和管理方式(如网络财务的应用)。全球经济的网络化、一体化,使全球的竞争更加激烈,同时改变了企业的竞争机制,使得在竞争中的合作变得尤为重要。全球网络化,资本、技术、智力的全球“流动”与“扩散”,使企业逐渐趋向“无界”经济。一些独立的厂商、顾客、同行的竞争对手通过信息技术联成临时的网络组织,以达到技术共享、费用分摊以及满足市场需求的目的,求得共同的生存与发展。技术变革要求企业变为松散、精简和更加灵活的结构。总公司重点从事设计、组装和开发市场,生产分包给外围公司,公司之间构成各种协作关系。大公司之间组成战略同盟,大公司与小公司构成几何网络企业。一种虚拟的动态联盟组织适应时代的需求产生,供产销形成一个完整的链条,企业的财务管理功能将延伸到企业之外。
(二)技术环境
以网络技术为主的各种信息技术为企业的财务管理提供了更广阔、更先进的技术手段与方法。企业可以以柔性技术为基础保护技术的领先,以信息网络为依托实现资源整合,将网络与财务相结合形成网络财务,并且开发网络财务软件,实行动态的、实时的财务管理。
(三)金融环境、社会环境
电子货币成了网络交易市场的主要货币流通结算工具,互联网的延伸使得全球外汇市场每天24小时都可以进行交易,人们可以在全球范围内将资金以“光的速度“从一个地方转移到另一个地方,并且流通费用、交易成本大大降低。电子货币形态的资金将成为企业筹资、投资、分配的主要形式之一。网上银行的建立为网络经济的正常运转提供了安全、可靠的金融保障。网络经济时代技术变革相应会带来社会变革,企业组织和工作结构、社会工种的改变也将影响到企业的财务管理。
企业财务管理环境的改变,是财务管理技术方法、职能、观念革新的前提,同时也是其直接影响因素之一。
二、财务管理技术方法的创新
(一)网络财务管理
它是指企业通过网络来实现财务管理的职能。企业将网络技术应用于财务管理中,从而实现解决一系列目前的财务活动无法解决的问题,如跨地区财务数据传递、会计报表合并、财务及资源状况的动态分析等,形成了一种全新的财务管理体系。网络财务管理依靠网络财务软件来执行完成,网络财务软件将完成财务与业务的协同管理、在线管理和对电子商务的管理。通过网络财务软件可以实现事中动态会计核算与在线经济资源管理,实现企业对分支机构的远程财务管理、物资管理及诸如远程报表、报账、查账、审计等远程控制行为。
(二)财务柔性管理
网络经济时代,企业为了增强其在不可预见的、多变的环境中的生存能力,必须实行企业柔性管理,推出新产品和个性化的产品,以适应动态的持续创新的网络经济需求。企业柔性管理包括生产、人员、信息等各方面的管理。财务的柔性管理则是从财务核算、计划、控制、分析的角度,通过网络技术实现财务信息资源的优化,其目的是使企业信息资源具有柔性,使企业提高各种财务信息资源以多种方式被使用的程度,从而促进企业的全面的经营管理。 展开
(一)经济环境
在网络经济时代,信息产业已成为全球第一大产业,以信息产业为主导产业的全球经济渐趋知识密集化。因特网的建立,形成了全球单一的电子市场基础;企业的资源配置、产品的销售,都是在世界范围内进行;企业之间的合作与重组也跨越了国界。现在企业通过互联网不仅可以向社会提供咨询服务,而且可以从事网络经贸活动(即电子商务),所以众多企业纷纷在网上开设“网站”,树立网络形象。互联网的迅速延伸和扩展,使得一个全新的网络社会正在形成,使地球“缩小”成一个“地球村”。世界经济成为资源共享、高速运转、多元化发展的一体化经济,经济模式改变了人们的工作(如家庭办公)与生活(如网上购物),也改变了企业的运作方式(如虚拟企业的组建)和管理方式(如网络财务的应用)。全球经济的网络化、一体化,使全球的竞争更加激烈,同时改变了企业的竞争机制,使得在竞争中的合作变得尤为重要。全球网络化,资本、技术、智力的全球“流动”与“扩散”,使企业逐渐趋向“无界”经济。一些独立的厂商、顾客、同行的竞争对手通过信息技术联成临时的网络组织,以达到技术共享、费用分摊以及满足市场需求的目的,求得共同的生存与发展。技术变革要求企业变为松散、精简和更加灵活的结构。总公司重点从事设计、组装和开发市场,生产分包给外围公司,公司之间构成各种协作关系。大公司之间组成战略同盟,大公司与小公司构成几何网络企业。一种虚拟的动态联盟组织适应时代的需求产生,供产销形成一个完整的链条,企业的财务管理功能将延伸到企业之外。
(二)技术环境
以网络技术为主的各种信息技术为企业的财务管理提供了更广阔、更先进的技术手段与方法。企业可以以柔性技术为基础保护技术的领先,以信息网络为依托实现资源整合,将网络与财务相结合形成网络财务,并且开发网络财务软件,实行动态的、实时的财务管理。
(三)金融环境、社会环境
电子货币成了网络交易市场的主要货币流通结算工具,互联网的延伸使得全球外汇市场每天24小时都可以进行交易,人们可以在全球范围内将资金以“光的速度“从一个地方转移到另一个地方,并且流通费用、交易成本大大降低。电子货币形态的资金将成为企业筹资、投资、分配的主要形式之一。网上银行的建立为网络经济的正常运转提供了安全、可靠的金融保障。网络经济时代技术变革相应会带来社会变革,企业组织和工作结构、社会工种的改变也将影响到企业的财务管理。
企业财务管理环境的改变,是财务管理技术方法、职能、观念革新的前提,同时也是其直接影响因素之一。
二、财务管理技术方法的创新
(一)网络财务管理
它是指企业通过网络来实现财务管理的职能。企业将网络技术应用于财务管理中,从而实现解决一系列目前的财务活动无法解决的问题,如跨地区财务数据传递、会计报表合并、财务及资源状况的动态分析等,形成了一种全新的财务管理体系。网络财务管理依靠网络财务软件来执行完成,网络财务软件将完成财务与业务的协同管理、在线管理和对电子商务的管理。通过网络财务软件可以实现事中动态会计核算与在线经济资源管理,实现企业对分支机构的远程财务管理、物资管理及诸如远程报表、报账、查账、审计等远程控制行为。
(二)财务柔性管理
网络经济时代,企业为了增强其在不可预见的、多变的环境中的生存能力,必须实行企业柔性管理,推出新产品和个性化的产品,以适应动态的持续创新的网络经济需求。企业柔性管理包括生产、人员、信息等各方面的管理。财务的柔性管理则是从财务核算、计划、控制、分析的角度,通过网络技术实现财务信息资源的优化,其目的是使企业信息资源具有柔性,使企业提高各种财务信息资源以多种方式被使用的程度,从而促进企业的全面的经营管理。 展开
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First, the change in the financial management of the environment
(A) the economic environment
In the era of the Internet economy, information industry has become the first and largest industry, information industry, leading industries, the growing global economy and knowledge-intensive. The establishment of the Internet, the formation of a global electronic market based on a single corporate resource allocation, product sales are in the world; cooperation between the enterprises and reorganization also across national boundaries. Now enterprises through the Internet can not only provide advisory services to the community and can engage in economic and trade activities network (that is, e-commerce), many enterprises have set up the Internet "web site" establish a network image. Internet and the rapid expansion of extension, making a new network society is taking shape, so that the Earth "narrowing" into a "global village." The world economy as the sharing of resources, high-speed operation, the development of diversified economic integration, economic model has changed people's work (such as home office) and life (such as shopping on the Internet), has also changed the mode of operation of enterprises (such as virtual enterprise The formation) and management (such as the application of the financial network). The network of the global economy, integration, global competition become more intense, and changed the business of the mechanism of competition, making the cooperation in the competition has become particularly important. Global network, capital, technology, intellectual global "mobile" and "proliferation", so that enterprises tend to gradually "unbounded" economy. Some independent vendors, customers, fellow competitors through information technology into a temporary network of organizations, to achieve the technology sharing, cost-sharing and to meet the market demand for the purpose of the survival and seek common development. Changes in technology businesses into a loose, streamlining and a more flexible structure. Company focus in the design, assembly and market development, production sub-contracted to outside companies, between a variety of collaborative relationship. Large companies formed a strategic alliance between large companies and small companies pose a geometric network enterprises. A virtual dynamic Union to the needs of the times have, to form a complete production and marketing for the chain, the financial management capabilities will be extended to enterprises.
(B) technical environment
Network technology to the various information technology-based enterprises for the financial management provides a broader, more advanced technological means and methods. Enterprises can be flexible technology as the basis for the protection of the leading technology to network-based information resources to achieve integration, network and financial integration of a network of financial, financial software and network development, implementation of dynamic, real-time financial management.
(C) financial environment, social environment
Electronic currency trading network has become the main currency in circulation market clearing tool, an extension of the Internet makes global foreign exchange markets 24 hours a day can be traded, people in the world within the framework of funds to "the speed of light" from one place to another transfer A place, and circulation costs, transaction costs much lower. Forms of electronic money funds will become corporate financing, investment, one of the main forms of distribution. Internet banking for the establishment of the normal operation of the network economy provides a safe and reliable financial security. The network economy era of technological change will bring about social change accordingly, business organizations and structures, social types of changes will also affect the financial management of enterprises.
Financial management of the environment changes, financial management techniques, functions, the premise of the concept innovation, but also its direct impact on one of the factors.
Second, financial management techniques of innovation
(A) Financial Management Network
It refers to the network to achieve financial management functions. Enterprise network technology will be applied to financial management, so as to achieve a settlement of the current financial activities can not solve the problem, such as trans-regional financial data transmission, accounting statements merger, financial resources and the status of dynamic analysis, the formation of a new The financial management system. Network of financial management software to financial networks rely on the implementation of the completion, the network of financial software will be completed and operational synergies financial management, online management and the management of e-commerce. Through the network of financial software can achieve things in the dynamic online accounting and economic resources management, enterprise branches of the long-range financial management, material management and statements such as long-range, accounting, Cha Zhang, auditing, and other remote-control behavior.
(B) flexible financial management
The network economy era, enterprises, in order to enhance its unpredictable, changing the viability of the environment, we must implement flexible enterprise management, the introduction of new products and personalized products to meet the continued dynamic economic needs of innovative network. Flexible enterprise management, including production, personnel, information, and other various aspects of management. The flexible financial management is from the financial accounting, planning, control and analysis point of view, through the financial information network technology to achieve optimization of resources, its purpose is to enable a flexible enterprise information resources to enable enterprises to raise all kinds of financial information resources in a variety of ways The degree to be used to promote the comprehensive enterprise management.
(A) the economic environment
In the era of the Internet economy, information industry has become the first and largest industry, information industry, leading industries, the growing global economy and knowledge-intensive. The establishment of the Internet, the formation of a global electronic market based on a single corporate resource allocation, product sales are in the world; cooperation between the enterprises and reorganization also across national boundaries. Now enterprises through the Internet can not only provide advisory services to the community and can engage in economic and trade activities network (that is, e-commerce), many enterprises have set up the Internet "web site" establish a network image. Internet and the rapid expansion of extension, making a new network society is taking shape, so that the Earth "narrowing" into a "global village." The world economy as the sharing of resources, high-speed operation, the development of diversified economic integration, economic model has changed people's work (such as home office) and life (such as shopping on the Internet), has also changed the mode of operation of enterprises (such as virtual enterprise The formation) and management (such as the application of the financial network). The network of the global economy, integration, global competition become more intense, and changed the business of the mechanism of competition, making the cooperation in the competition has become particularly important. Global network, capital, technology, intellectual global "mobile" and "proliferation", so that enterprises tend to gradually "unbounded" economy. Some independent vendors, customers, fellow competitors through information technology into a temporary network of organizations, to achieve the technology sharing, cost-sharing and to meet the market demand for the purpose of the survival and seek common development. Changes in technology businesses into a loose, streamlining and a more flexible structure. Company focus in the design, assembly and market development, production sub-contracted to outside companies, between a variety of collaborative relationship. Large companies formed a strategic alliance between large companies and small companies pose a geometric network enterprises. A virtual dynamic Union to the needs of the times have, to form a complete production and marketing for the chain, the financial management capabilities will be extended to enterprises.
(B) technical environment
Network technology to the various information technology-based enterprises for the financial management provides a broader, more advanced technological means and methods. Enterprises can be flexible technology as the basis for the protection of the leading technology to network-based information resources to achieve integration, network and financial integration of a network of financial, financial software and network development, implementation of dynamic, real-time financial management.
(C) financial environment, social environment
Electronic currency trading network has become the main currency in circulation market clearing tool, an extension of the Internet makes global foreign exchange markets 24 hours a day can be traded, people in the world within the framework of funds to "the speed of light" from one place to another transfer A place, and circulation costs, transaction costs much lower. Forms of electronic money funds will become corporate financing, investment, one of the main forms of distribution. Internet banking for the establishment of the normal operation of the network economy provides a safe and reliable financial security. The network economy era of technological change will bring about social change accordingly, business organizations and structures, social types of changes will also affect the financial management of enterprises.
Financial management of the environment changes, financial management techniques, functions, the premise of the concept innovation, but also its direct impact on one of the factors.
Second, financial management techniques of innovation
(A) Financial Management Network
It refers to the network to achieve financial management functions. Enterprise network technology will be applied to financial management, so as to achieve a settlement of the current financial activities can not solve the problem, such as trans-regional financial data transmission, accounting statements merger, financial resources and the status of dynamic analysis, the formation of a new The financial management system. Network of financial management software to financial networks rely on the implementation of the completion, the network of financial software will be completed and operational synergies financial management, online management and the management of e-commerce. Through the network of financial software can achieve things in the dynamic online accounting and economic resources management, enterprise branches of the long-range financial management, material management and statements such as long-range, accounting, Cha Zhang, auditing, and other remote-control behavior.
(B) flexible financial management
The network economy era, enterprises, in order to enhance its unpredictable, changing the viability of the environment, we must implement flexible enterprise management, the introduction of new products and personalized products to meet the continued dynamic economic needs of innovative network. Flexible enterprise management, including production, personnel, information, and other various aspects of management. The flexible financial management is from the financial accounting, planning, control and analysis point of view, through the financial information network technology to achieve optimization of resources, its purpose is to enable a flexible enterprise information resources to enable enterprises to raise all kinds of financial information resources in a variety of ways The degree to be used to promote the comprehensive enterprise management.
参考资料: http://hao123.com/ss/fy.htm
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收入的定义
definition
of
income
收入的内涵
the
meaning
of
income
收入的确认
confirmation
of
oncome
收入的计量
estimation/assessment
of
income
definition
of
income
收入的内涵
the
meaning
of
income
收入的确认
confirmation
of
oncome
收入的计量
estimation/assessment
of
income
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