摘要
在企业经营环境巨变的现实条件下,财务资源进行整合是企业财务发展的客观需求。财务资源整合不是临时的应急措施,而应该作为企业的一项战略实施。本文基于对财务资源整合运行系统及其特点的分析,探讨了企业财务资源整合运行系统的要素分解,进而提升企业财务运作能力、价值创造能力,增强企业核心竞争力。
Under real conditions of business environment changes, the financial resources integration is the objective needs of the enterprise financial development. Integration of financial resources is not a temporary emergency measure, but should be used as a strategy of the enterprise. Based on the analysis of the integration of financial resources system and its characteristics, this article discusses the elements decomposition of enterprise financial resources integration system, to enhance the financial operational capabilities, value creating ability and core competitiveness of the enterprise.
出处
《价值工程》
2015年第10期4-5,共2页
Value Engineering
关键词
财务资源整合
运行系统
要素分解
价值创造能力
financial resources integration
operation of the system
factor decomposition
value creation