摘要
近年来随着我国企业集团的发展壮大,财务战略执行力弱化成为集团发展的重要瓶颈。企业集团应以价值链理论为指导,在IT环境下通过管理观念创新、价值流程优化、信息平台共享,构建集团集中财务管理模式,实现信息资源集成,确保集团财务战略执行力的有效提升。
Along with tile growing up and development of enterprise group in China in recent years, the weakening exeeutive power of group financial strategy is becoming the important bottle-neck confining its development. This paper proposed that enterprise group should be guided by the value-chain theory and establish group centralized financial management model by means of management idea innovation, value processing opti- mization and information platform sharing under an IT environment, so as to realize group information resource integration, and promote the executive ability of group financial strategy.
出处
《广东商学院学报》
北大核心
2009年第6期29-33,共5页
Journal of Guangdong University of Business Studies
关键词
财务战略
执行力
集中财务管理
价值链
流程优化
financial strategy
executive ability
centralized financial management
value chain
processing optimization