《高技术虚拟企业资金供应链管理系统》.doc

摘要 作为一种新的组织和管理模式，虚拟企业能够打破现存价值链结构，实现产品、客户、技术、物流等资源的重新组合和优化。高技术企业基于某一市场机会组建而成，核心能力着重于产品和服务的开发，适合采用虚拟企业的形式。资金管理在企业的财务管理中处于举足轻重的地位，对资金管理的成败是关乎企业生死存亡的大事。目前多数学者在虚拟企业财务问题上的研究重点放在了财务的宏观管理上，没有提出系统的解决虚拟企业的资金管理问题。而在虚拟企业中，高技术虚拟企业的运行风险大，对资金的依赖程度高，加强其资金管理更为突出，因此本论文将在高技术虚拟企业生命周期上，从资金供应角度对各阶段资金需求进行分析，加强资金管理，以求为高技术虚拟企业的健康快速发展提供更加有效和全面的支持。 论文首先对虚拟企业的相关理论进行了综述，分析了目前虚拟企业财务管理研究存在的一些问题；接着对高技术虚拟企业的内部和外部资金供应链进行了构建，提出了资金管理组织——虚拟财务部。在资金供应链管理系统研究中，充分考虑了生命周期各阶段上资金的特点，设计出适合高技术虚拟企业的资金筹集，使用及库存和资金分配方式。为了弥补人工在实现资金的管理上的不足，建立高技术虚拟企业资金供应链管理系统来对高技术虚拟企业资金进行更加有效的管理。 关键词　高技术虚拟企业；资金供应链；虚拟财务部 Management System of Capital Supply Chain for High-tech Virtual Enterprise Abstract As a kind of new organization and management pattern, virtual enterprise can break the extant value chain structure and realize the recombination and the optimization of the product, the customer, the technology, the logistics and so on. The high-tech enterprise is set up on the base of the market opportunity and the core competence emphasizes the development of the product and the service, so it suits the virtual enterprise form. The capital management is very important in enterprise's financial control, whether the capital management success or failure concerns the enterprise's survival. At present, in virtual enterprise financial question research, most researchers place an emphasis on macro financial management and have not given a system solution on virtual enterprise's capital management. But in virtual enterprise, high-tech virtual enterprise has big running risk and highly depends on the capital, which needs to strengthen its capital management. So based on the high-tech virtual enterprise’s life cycle, this dissertation will carry out the analysis on the capital demand in capital supplying aspect that further strengthen the capital management in order to provide a more effective and a comprehensive support to the high-tech virtual enterprise's health fast development. At first, this dissertation summarizes the theories about vi