| 企业集团三维财务协同模式研究 |
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| 引用本文： | 张友棠,冯自钦,洪荭.企业集团三维财务协同模式研究[J].财会通讯,2009(6). |
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| 作者姓名： | 张友棠 冯自钦 洪荭 |
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| 作者单位： | 武汉理工大学管理学院; |
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| 摘 要： | 现代企业集团是伴随生产力发展到一定阶段形成的先进生产组织形式。本文从财务视角分析指出,其先进性体现在三个维度的财务协同模式上:一是通过适时控制外部经营环境风险,达到企业集团环境风险控制的财务协同;二是通过适时调整内部各类资源匹配的矛盾,形成企业集团资源重组匹配的财务协同;三是通过适时消解利益相关者的利益冲突,形成企业集团利益冲突协调的财务协同。研究表明,企业集团的协同发展依赖于外部环境的适应性、内部资源的匹配性、利益相关者的协调性。
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| 关 键 词： | 企业集团 财务协同 模式创新 价值计量 |
Research on Three-dimensional Financial Synergy Model of Enterprise Group |
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| Zhang Youtang Feng Ziqin Hong Hong.Research on Three-dimensional Financial Synergy Model of Enterprise Group[J].Communication of Finance and Accounting,2009(6). |
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| Authors: | Zhang Youtang Feng Ziqin Hong Hong |
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| Institution: | Shool of Management;Wuhan University of Technology;Wuhan;Hubei 430070 |
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| Abstract: | Enterprise groups are advanced organizations which are forming along with the development of productive forces to a certain stage.This paper,from the financial perspective,points out that the nature of enterprise group embodied in three dimensions of financial synergy:First,though timely control of external environment risks arriving the aims of environmental risk control financial synergy;Second,by resolving contradictions of internal resource allocation to form of resource matching financial synergy;Third... |
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| Keywords: | Enterprise group Financial synergy Model innovation Value measurement |
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