现代企业财务管理变革趋势分析

人类社会正在从发展资源经济步入发展知识经济阶段,这就要求顺应时代发展构建知识型企业。如果说传统企业的价值来源于资本、技术和劳动力的投入,那么,知识企业的价值则主要来源于知识。不仅工业经济时代旧的经济观念和生产方式随着知识经济的冲击而发生了改变,世界也跟着发生了深刻的变革。在知识经济时代,任何一种知识资本都会随时发生转变并通过投入和创新将一项新技术转化为一种新成品从而为企业获得丰厚的财务收益。因此,在知识经济时代进行的企业财务管理变革和探索,将企业的财务管理水平提高到一个新的境界。     

战略财务管理与企业战略的适配基础

企业战略管理思想促使企业财务管理理念和职能发生相应转变,配合制定和实施企业战略的战略财务管理理念势在必行。从战略角度考虑、分析和解决财务问题,着力将传统的管家型财务转变为经营型财务,建立多维信息获取和提供机制是战略财务管理发挥作用的基础。     

企业财务管理会计内控措施探讨

我国经济由高速发展阶段逐渐转向高质量发展阶段,在目前的发展形势下,企业也正在经历一个巨大的变革期,这种变革将使我国企业能够更好地适应国家经济发展的大环境,而财务管理会计内控措施是在这个基础上进行的一种转变企业内部管理模式的一种类型,在这个过程中,分析企业财务上面临的问题,并针对性的提出相应的措施是财务管理的总基调,本文中,就相关的问题做一些研究并提出一定的解决措施。     

网络时代财务管理之发展

以互联网为基础的信息技术、信息产业正在以惊人的速度改变人类的生活方式、工作方式和商务方式。信息革命给传统产业提供了新的发展机遇,但同时也给企业的经营运作模式、思想观念等带来前所未有的冲击:全球网络战略、电子商务、虚拟企业经营等等。这些变化也给财务管理提出了挑战,传统的财务管理已经跟不上信息时代的步伐,财务管理革新已经不可避免,本文将站在信息时代的角度,分析财务管理的变革方向。     

企业组织结构的变革趋势

知识经济是“以知识为基础的”经济。在这样的经济形态中，知识成为经济发展的主要资源，掌握并进行知识创新的人力资本成为经济发展的主导力量。知识经济中的企业组织结构也会发生相应的变革。     

创造学习型组织是企业可持续发展的战略选择

一、知识经济时代推动传统企业的变革知识经济时代以微电子技术、信息和现代通讯技术相结合为特征的信息技术革命,正席卷全球。这种基于知识发展的经济全球化趋势使整个社会发生变革。同时,新的技术逐渐添加到组织设计流程战略和企业外部的关系中,使企业内部的操作流程与组织的运行机制发生了急剧的改变,这些无疑都为变革管理提供了原动力,也为企业管理提出了新的战略。首先,在生产要素的重要性上,由资本逐渐转为“知本”,知识逐渐成为竞争优势的主要来源。正如威廉·哈拉特在《无限的资源》中指出,世界各国的企业正在经历以知识为基础的“…     

战略财务管理与企业战略的适配基础

企业战略管理思想促使企业财务管理理念和职能发生相应转变,配合制定和实施企业战略的战略财务管理理念势在必行.从战略角度考虑、分析和解决财务问题,着力将传统的管家型财务转变为经营型财务,建立多维信息获取和提供机制是战略财务管理发挥作用的基础.     

日常财务管理合规化对于企业并购的价值与意义

产权清晰、权责明确、科学管理、政企分开是现代企业制度的基本要求。随着企业现代化经营模式的构建与发展,企业的筹资与投资行为被纳入到财务管理的范畴之内;财务管理对于成本的控制成为对企业生产经营现状进行及时反映的有效保障;同时财务管理在企业内部管理与控制中的地位迅速上升,成为企业管理工作的核心内容。可以说企业内部财务管理的内涵、功能、外延以及其在企业内部管理与控制中所处的地位都发生了相应的转变,加强企业的财务管理,使企业日常财务管理工作更为合规化对企业而言具有重要意义。那么,企业日常财务管理的合规化对并购行为而言,具有怎样的价值与意义呢？本文主要围绕这一问题进行分析与探讨。     

试论现代企业财务管理的思想和方法

在国际上,互联网正在不断的发展,进而改变了人们的生活环境。人们的时间和空间的观念也随着信息和通信技术的改革而转变。这样使得企业中财务管理的环境产生了巨大的变革。相对于企业的财务管理工作来说,不仅仅是对自身的企业和地区进行管理,而是要跟深入的将国际上的一些经济形势上的变动总体的评价,对于相关的信息要及时的获取并深入的了解。在企业中的财务管理工作应单方向的针对性的变革,将企业中的财务管理观念进一步更新。充分的调动管理人员的积极性以及创造性。加强对先进技信息技术的应用,并及时,准确的获取有用的信息。增强企业的信誉和专利一些物性资产的管理以及风险意识。努力对技术进行创新。企业也应当将知识和技术共享和开放,加强和其他企业的合作,以达到企业间的互赢。     

高科技企业组织变革中的员工心理成本问题初探

企业的组织变革是一个永恒的主题.变革的两个主要因素,一个是企业所面临的环境因素变化日新月异,使企业的组织形态、管理模式、运作机制和竞争策略不得不随之发生变化;另外一个变革动力是智力资本--员工知识的增长,也促使企业在管理上发生相应的变化.本文将着眼于高科技企业变革中的人的因素,尤其是变革跟随者(而不是领导者)的心理变化,来研究高科技企业变革中需要注意的问题.     

我国互联网金融发展现状及对策研究

各项金融业务的操作在互联网的帮助下,越来越快捷高效。文中首先介绍了互联网金融的概念、特点,在分析我国互联网金融发展现状和面临问题的基础上,提出了我国互联网金融发展的对策建议,以期推动我国互联网金融高效、有序发展。     

基于中间组织协调视角的母子公司财务控制研究

中间组织内部的管理协调机制是单一企业"权威"与市场个体间"非权威"因素的混合.作为一种中间组织,母子公司内部财务控制关系的基础形式是权威性财务控制,具体表现为一系列高度规则化与运行层级化的财务制度、财务业务程序和财务技术规范.但科层权威性财务控制不能满足母子公司作为中间组织内部财务关系协调的要求,为达到合理的财务控制效果,需要母子公司间的信任机制、财务文化以及社会控制机制等非权威性财务控制来改进权威性财务控制.我国大量母子公司逆向成长的特殊性也决定了将发展非权威性财务控制方法作为财务工作的重心.     

Corporate Environmental Paradigms in Shift: Learning During the Course of Action at UPM–Kymmene

Contrary to the popular conception in the corporate environmental management literature that corporations must learn new ecocentric paradigms before they can be expected to produce environmentally sound performance, the present results suggest that cognitive–level environmental learning in organizations does not inevitably precede behaviour change. Rather, at least partially, such learning is likely to occur in the course of action. The article also proposes that external pressure can set motion, but it alone does not lead to an environmental paradigm shift. In order to undergo such a shift, organizations will have to learn a meaning of their own to support new, more environmentally sound forms of activity.
The present study examines empirically how two companies have learnt to incorporate environmental considerations into their managerial paradigms. It adopts a perspective according to which learning is portrayed as a process in which changes are brought about in the collective beliefs that the organization members hold about the relationship of their business to the natural environment (i.e. environmental management paradigm). Applying the grounded theory approach, the article identifies phases of environmental learning starting from the recognition or rejection of weak signals in 'pockets' of the organization, continuing through the gaining of new knowledge and experience towards 'competition' between old and new assumptions about the business–environment relationship, and finally proceeding to potential frame–break.     

A cybernetic view of environmental management: the implications for business organizations

Current environmental management practice is judged to be mechanistic and based on previous experience with health and safety and with quality management systems. In support of the claim that systems approaches to management are required, the question is asked: what is the systemic nature of environmental management and will it lead an organization towards some concept of sustainable business practice? To try and answer this question the Viable System Model (VSM) developed by Stafford Beer was used to analyse current environmental management practice from a systems perspective in seven manufacturing organizations. The findings suggest that significant structural changes in organizations will be necessary as well as changes in management practices (core competencies) and attitudes if organizations are to become viable. Tomorrow's business strategy is likely to be driven much more by cooperation rather than by competition. Some possible implications for business are: (1) Corporate portfolios will be organized around the supply chain (or flows of energy and materials) instead of products and markets. (2) Strategy will not only continue to be made at the corporate and business unit levels but also at the industry level. (3) Such developments will require much higher degrees of integration and cooperation than is currently practised between companies. © 1997 John Wiley & Sons, Ltd and ERP Environment.     

管理会计在项目驱动型组织中的关注重点

近年来,企业内外环境的巨大变化导致传统的企业组织结构不能适应新形势的发展需要,其必然会被面向市场的项目驱动型的结构所取代。在新的组织结构下,现代管理会计的关注重点必然会发生变化;本文主要论述了管理会计在项目驱动型组织中关注的四大焦点:企业知识管理,时间进度管理,团伙绩效管理和客户关系管理。     

浅议网络时代的财务管理

21世纪是网络的世纪,随着高科技信息时代——网络时代的到来,全球信息处理网络化将成为历史发展的必然趋势。互联网的出现不仅给全球经济和社会带来了巨大变革,也给企业创造了无限商机,推动企业经营走向电子商务,而作为电子商务重要组成部分之一的网络化会计信息系统也随之产生,网络财务将成为企业财务管理发展的必然趋势。在我国,实际工作中存在许多制约网络财务发展的瓶颈问题需要解决,文章就此进行探讨并提出相应对策。     

Bridging social and technical interfaces in organizations: An interpretive analysis of time-space distanciation

Contemporary organizations increasingly rely upon information technologies as platforms for their core work processes. The Internet age has witnessed the creation of new business models based almost entirely on electronically-mediated business processes involving multiple organizations. Information systems link suppliers, manufacturers, logistics companies, and other partners, allowing organizations to add value using smaller investments in physical assets. The creation of these linkages establishes both technical and social interfaces between organizations and their business partners. We apply Giddens’ concept of time-space distanciation to analyze the interfaces in iTalk, an organization in Silicon Valley hosting Internet voicemail services. iTalk achieved initial success in bridging external social and technical interfaces with the major regional telephone companies in US, allowing their voicemail service to attract millions of subscribers. In effect, iTalk used information technologies to dis-embed social and technical elements from global systems (the telephone companies) and re-embed them as part of iTalk’s local organizational presence. However, iTalk was unable to provide a sufficiently reliable service to customers as volume increased. Ironically, bridging external interfaces created internal interfaces within iTalk, which in turn produced technical problems and social conflicts that were not satisfactorily resolved by the time iTalk was acquired by a larger media company in 2001. The study provides theoretical understanding of the challenges associated with creating and sustaining social and technical interfaces in organizations that rely heavily upon electronically-mediated business processes that cross organizational boundaries.     

Organization and human resource professionals in transition

A critical issue confronting business management in the 1980s is how to successfully manage organizations and human resource issues at a time of rapid changes in markets, products, technology, and competition. These issues are aggravated by changing social values, government legislation, and international economics which impact on human resource managers even more. This article argues for a new type of professional, one who combines expertise in aligning the organization structure and culture with human resource systems and business strategy. The organization and human resource professionals (O&HR) role described is not totally new but a logical next generation extension of a role currently found at General Electric.     

THE INFLUENCE OF ORGANIZATION STRUCTURE ON THE UTILITY OF AN ENTREPRENEURIAL TOP MANAGEMENT STYLE

This study examined the influence of organization structure on the relationship between top management's entrepreneurial orientation and financial performance. Moderated regression analysis was used to analyse data collected from 80 business organizations. the findings suggest that an entrepreneurial top management style has a positive effect on the performance of organically-structured firms and a negative effect on the performance of mechanistically-structured firms.     

Proactive Human Resource Management

This article presents a model for anticipating and responding to the human resource management needs of business. It presents methods for analyzing both external fit (Human Resource Management fits the development state of the organization) and internal fit (the organization components complementing and supporting each other) of human resource management. The model and its application result from research conducted in thirty organizations ranging in size from 2000 to 300,000 employees and varing in industry from financial services to consumer products. To develop and demonstrate the application of the model, we present in-depth case studies of four organizations. Implications of the model are discussed.