新常态下企业财务管理创新动因、初始条件与策略研究

The Drivers of the Innovation,Initial Condition of Implement and the Coping Strategy of Financial Management Pattern under the New Normal Condition

现代企业财务管理具有资源配置、价值创造和参与决策功能,加强企业财务管理有助于完善社会主义市场经济体制、建立和完善现代企业制度、促进企业提升核心竞争力。在新常态下,企业财务管理模式面临创新。本文从中国企业发展的需要、综合国力发展的需要、转变经济发展方式的战略举措和应对国际形势需要等方面系统分析了企业财务管理模式创新的主要动因,对科技进步、需求增加、资金支持与制度环境的不断完善等实施初始条件进行了深入探讨,并从建立、实施企业财务管理标准体系、构建企业STRIVE财务管理模式、升级企业财务管理信息系统、进行企业财务管理评级等方面提出了企业财务管理模式创新应对策略。

Modern Enterprise Financial Management has resource allocation,value creation and participation in decision-making functions.In the new normal,enterprise financial management pattern is facing innovation.In this paper,we analyze four main drivers of the innovation of enterprise financial management pattern:the requirement of Chinese enterprises'development,the need of enhancement of comprehensive national strength,the strategic measures of economic transformation,and the response to international situation.We further discuss the initial conditions of implementation,such as technological progress,increases in demand,capital support and constantly improvement of institutional environment,etc.According to the factors above,we raise a systematic innovative strategy:establishing the enterprise financial management standards,building strive financial management pattern,upgrading enterprise financial management information system,carrying out the rating of enterprise financial management and other aspects.