试论"虚拟企业"的运营风险及财务控制

随着经济全球化和以IT技术为代表知识经济时代的到来,企业间的市场竞争日益加剧,企业开始将更多的注意力转移到外部效率的提升和挖掘,希望通过外部资源整合来提升企业效率,为"虚拟企业"这种新的组织形式和管理模式的产生创造了契机。"虚拟企业"具有节约交易费用和提高异质性核心竞争力的双重优点。但"虚拟企业"也面临着一些很大的运营风险,这些风险如果管理控制不好,将给"虚拟企业"的合作伙伴间造成巨大的损失。文中试图从财务控制角度探讨规避"虚拟企业"的运营风险问题。

A Discussion On The Issue of Virtual Enterprise' s Operating Risk From TheFinancial Control Perspective

The term 'Virtual Enterprise' (VE) has become prevailing in multidisciplinary research and development initiativea The term was coined for a US Congress report in 1989 (Goldman et al., 1995) on the competitiveness of the American (manufacturing) industry in the 21st century. The Virtual Enterprise is a temporary co-operation of independent firms with the support of the IT platform to realize a short window of opportunity in a market that neither of the partners can exploit (or only to lesser extent) on its own. Therefore the entire value chain is distributed among the companies in the region. However, all partners of the VE have to face the VE operating risks. The financial control is an effective technique to deal with them among other methods.