摘要
目前,国内的多数企业的财务管理基本上都是采用基于M型结构建立起来的完全独立的分权模式,致使企业获取财务信息能力不足,对分子公司无法实行有效的财务控制。随着现代网络技术的发展,利用信息技术平台,在网络环境下实现集中式的财务管理模式,提高企业获取财务信息的能力,是提高企业竞争力,支持企业战略目标实现的需要。
At present,financial management of most enterprises in China adopts independent decentralization pattern, which is based on Muhidivisional structure (M-form). In such pattern, enterprises are unable to effectively carry out financial control to branch and subsidiary companies for lack of sufficient financial information, With the development of modern network technology, to enhance competitive edge and achieve enterprise strategic objective, it's necessary to realize centralized financial management under network environment through making use of the IT platform.
出处
《广西财经学院学报》
2006年第2期30-32,共3页
Journal of Guangxi University of Finance and Economics
关键词
网络环境
集中式财务管理
风险
network environment
centralized financial management
risk