摘要
随着电信运营企业财务转型的逐步推进与精细化管理的深度实施,对于基于管理者决策相关性的内部管理报告的需求就显得日渐突出。由于企业内部管理报告所提供的信息范围广、内容详细,与企业外部财务报告所容纳的信息相比更具有独特性及针对性,所以,本文提出,电信运营企业内部管理报告体系应实现结构性转变,遵循管理目标、管理需求、管理重点、价值信息的设计思路展开并深入,建立一套个性化、结构化、系统化的包括综合报告、核心报告和基础报告的内部管理报告体系。最后,对如何建立和完善内部管理报告体系的关键路径进行重点探讨。
With the gradual promotion of financial transformation and the deep implementation of meticulous management in telecom enterprises, the requirement of the internal management report which is based on decision-making relevance would have become increasingly prominent. As the information provided by the enterprises＇ internal management report is more comprehensive and detailed, compared with the enterprises＇ external financial report, it is more unique and pertinent. In this paper,we put forward the internal management report system in telecorn enterprises should be made the structural transaction. It need to be in compliance with the design thought of ＂management goal-management demand-management focus-value information＂. We are devoted to build an individual, structural, systematic content framework which is composed of comprehensive report, core report and basic report. Finally, we discuss emphasizely how to build and perfect the key paths of the internal management report system in telecom enterprises.
出处
《经济管理》
CSSCI
北大核心
2011年第9期132-139,共8页
Business and Management Journal ( BMJ )
基金
中央高校基本科研业务费专项"电信运营企业现金流管控模型与财务竞争力综合评价研究"(2009RC1025)
教育部人文社会科学基金项目"电信运营商的财务转型研究"(06JC630002)
关键词
财务转型
决策相关性
内部管理报告
价值报告
financial transformation
decision-making relevance
internal management report
value report
