摘要
研究目的:计算机、网络、信息技术的高速发展给企业的生产经营带来巨大的变化,传统的财务管理方法已不能适应网络环境中企业新的生产经营模式。本文探讨网络经济时代财务管理的新模式--网络财务。研究方法:对网络经济环境中企业传统财务管理的弊端进行分析,从管理模式、管理方法和管理内容3方面探讨网络财务带来的创新。研究结论:网络财务的实现需要多方面共同努力:网络财务涉及的电子交易、支付体系和隐私等问题需要政府的支持和参与;网络财务涉及的组织结构和业务流程重组等需要企业对组织结构进行相应的改革,并更新人员观念;网络财务的实施需要网络、计算机和信息技术的支持。
Research purposes: With the rapid development of computer, network and IT, lots of changes have brought to the production and business of the enterprises, so the traditional financial management can not adapt the new production and business modes in network environment. The exploration is made in this paper on network finance, a new mode of financial management in network economy era. Research methods: The analyses are made for the drawbacks of traditional financial management in and the explorations are made on the innovations of network finance from three areas, namely management method and management content. network environment management mode, Research conclusions:Realization of network finance needs join effects from many aspects. For examples, the electric trade, payment system and privacy issue need the support from the government, the organization structure and business flow involved in network finance requires the enterprise to innovate their organization structure and change views of the employees and realization of network finance needs the supports of network,computer and IT.
出处
《铁道工程学报》
EI
北大核心
2007年第7期107-110,共4页
Journal of Railway Engineering Society
关键词
网络经济
财务管理
网络财务
network economy
financial management
network finance