新技术、企业组织变革与财务管理

新技术的发展促进了经济、政治、社会等宏观领域的发展,微观企业组织也深受其影响,作为企业管理的重要组成部分的财务管理,将在新技术的潮流中发生根本性的变革。新技术虚拟化、场景化、网络化、集成化、链接化、实时化、动态化的特征,将使企业的组织结构从以实体为基础的组织形态向以信息为基础的组织形态进行转变,进而使财务管理的主体、客体、目标、体制、对象、价值创造方式和信息发生相应转变。本文深刻分析了企业组织在新技术环境下的巨大变革和财务管理的根本变化,为财务管理的重新定位提供了相应的经验和启示。

New Technologies,Business Organization Changes and Financial Management

The developm ent of new tech nolog ies has prom oted the developm ent of macroeconomic fields such as the economy,politics and society.Business organizations have also been affected deeply.Financial management,which is an important part of business management,will occur radical changes in the trend of new technologies.The characteristics of new technology,such as virtualization,scenario,networking,integration,chaining,real-tim e and dynamic,will transform the organization structure of an enterprise from an entity-based organization to an information-based organization,and then bring about corresponding changes of financial management,including subject,object,target,system,pattern of value creation and information.Based on the development of new technologies,this article profoundly analyzes the tremendous changes in business organizations and the financial management,which provide corresponding experience and inspiration for the reorientation of financial management.