摘要
网络环境下集团企业财务管理模式发生重大变化,财务结算速度提高、控制变得更加有力,但同时也带来了新的财务风险。针对集团企业管理链条长、监督环节不当、信息共享性差、资金周转不畅、母子公司目标不一等问题,网络环境下的集团企业对资金和会计人员都应实行统一管理;要加强预算管理,对企业经济活动实施实时控制;要加强投资管理,使投资带给企业利润最大化;要努力提高财务人员网络环境下的实际操作能力。
Under an online environment, financial management patterns of enterprises have transformed significantly with greatly in- creased financial settlement speed and more powerful control, however, bringing about new financial risks. Under the online environment, to cope with the problems in terms of too long management chain, unreasonable supervision links, insufficient information sharing, slow capital turnover, and different goals between parent and subsidiary companies, enterprises need to carry out unified management of the capital and accountants, strengthen budget management with real time control on enterprise economic activities, enhance the investment administration to optimize the profit, and increase the practical capability of financial staff under the online environment.
出处
《商业经济》
2013年第2期95-96,119,共3页
Business & Economy
关键词
网络环境
企业集团
财务管理模式
创新
online environment, enterprise group, financial management patterns, innovation
