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财务供应链中冗余财务成本及解决对策
引用本文:王家聚,汤岩.财务供应链中冗余财务成本及解决对策[J].南京财经大学学报,2009(1).
作者姓名:王家聚  汤岩
作者单位:[1]集美大学工商管理学院,福建厦门361021 [2]厦门大学会计系,福建厦门361000
摘    要:未来企业的竞争是供应链之间的竞争,一般来说,供应链管理应包含信息流,物流和资金流的管理,但在现实的企业运作中,企业往往关注物流这样更容易观察到的环节,而探讨资金流管理的财务供应链却没有得到足够的重视,学界也很少有这方面的研究,本文首先提出了研究财务供应链的意义,然后探讨了财务供应链中冗余财务成本的产生原因和解决方式,最后对财务供应链的研究前景做了展望。

关 键 词:财务供应链  现金流  组织际信息共享  牛鞭效应

Solution of Redundant Financial Cost of Financial Supply Chain
WANG Jiaju,TANG Yan.Solution of Redundant Financial Cost of Financial Supply Chain[J].Journal of Nanjing University of Finance and Economics,2009(1).
Authors:WANG Jiaju  TANG Yan
Institution:1.School of Business Administration;Jimei University;Xiamen;361021;China;2.Accounting Department;Xiamen University;361000;China
Abstract:The competition of future enterprises is competition of supply chain.Generally speaking,the management of supply chain includes management of information flow,physical flow and capital flow.But in practice,the enterprises often pay more attention to physical flow,which is easy to observe,than financial supply chain,which focuses on capital flow.Much less, there is little study in academic field.At first,the paper indicates the meaning of studying financial supply chain,and discusses the cause and solution o...
Keywords:financial supply chain  capital flow  Inter-organizational information sharing  bullwhip effect  
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