泛财务资源论

On the Extensive Financial Resources

长期以来,财务资源仅限于企业的物质资源,由此决定了传统财务管理是对物质资本运动过程的管理,过于狭窄的财务资源导致传统财务管理功能的弱化。现代财务学中的财务资源是企业拥有或控制的、在价值创造中起关键作用的资源,它包含物质资源、人力资源和顾客资源,是一种泛财务资源。由于人力资源和顾客资源有着与物质资源不同的特征,泛财务资源的培育和配置突破了传统物质资源配置的思路,而注重企业持续竞争优势的形成和维护以及企业价值的持续增长。

For a long time, financial resources are confined within material resources of the enterprises. Therefore it is decided that the traditional financial management is the management of the material capital movement process. The excessively narrow financial resources have weakened the function of traditional financial management. The financial resources in modem finance are the resources owned or controlled by the firms, playing a key role in value creation, including material resources, human resources and customer resources. So financial resources is an extensive recourse. Because human resources and customer resources have characteristics different from material resources, the cultivation and configuration of the extensive financial resources have broken through the thoughts of traditional material resource allocation, and focus on the formation and maintenance of the continuous competitive advantages of the enterprises and the continued growth of enterprise value.