试论网络时代财务管理模式创新.doc

北京理工大学现代远程教育学院毕业论文 PAGE PAGE 14 中文摘要 计算机网络的快速发展，带来了企业理财环境的革命性变革。适应网络环境的要求，给企业的财务管理提出了严峻的挑战。显然，企业的财务活动必须要针对网络环境的特点，及时地作出一定的调整，以实现企业价值最大化或对于公司企业的股东财富最大化的财务管理目标。因此，开展网络环境下财务管理模式研究的活动，意义尤为重大。 通观国内企业的财务管理体系或模式，可以发现企业在财务管理的思想、方法、手段方面普遍还比较落后。主要表现在企业核算层面的财务会计、企业控制层面的管理会计和企业决策层面的财务决策支持等三个层面的问题。 网络环境下的财务管理具有与传统财务管理不同的一些特点：1、财务走向集中式管理，财务信息实时动态化；2、财务业务协同处理，管理信息全面集成；3、财务国际化。目前，国内企业常见的，也是比较实用的新型信息化财务管理模式主要有“集中化的财务管理模式”。本文对其进行了简单的介绍和较为详尽的分析，并为此提出了一些具体的实施策略。 关键词：企业理财 财务管理 管理信息化 模式 ABSTRACT The fast development of the computer network has brought great revolutionary changes for the environment of financial management of enterprises. Meeting the needs of environment of the network has been the severe challenge for the financial management of enterprises. Obviously, the financial activities of enterprises must be directed against the characteristic of the environment of the network, make certain adjustment in time, in order to reach the financial management objectives of realizing the maximum of enterprise value or maximizing to the shareholder of the incorporated business wealth.So to launch the study of network-based financial management mode is of great importance. Taking an overall view of the financial management system or mode of domestic enterprises, we can find enterprises generally relatively backward in thought , method , means of the financial management, mainly including the checking and calculation of financial accountant ,the accounting for management and financial decision support. The financial management under the environment of the network has some characteristics different from traditional financial management: 1.The financial affairs moves towards centralized-type management, financial information melts real-timly dynamically. 2. The financial business is dealt with in coordination, management information to integrate in an all-round way. 3.Financial internationalization.At present, the common and practical domestic financial management mode of new-type informa