企业组织结构的演进与财务管理发展——基于“点-线-面-网”发展轨迹的思考

The Evolution of Enterprise’s Organizational Structure and Financial Management Development

数字经济浪潮正席卷全球,当数据成为价值创造的关键要素,价值创造主体已发生实质性的改变,逐渐从农业经济时代和工业经济时代的单体企业、价值链、企业集团,发展为数字经济时代的价值网结构。本文在回顾企业组织结构"点—线—面"发展轨迹的基础上,探索了"网"状组织结构——"价值网"的基本框架、运行模式和结构特点,并结合数字经济的时代背景提出价值网财务管理的发展方向。

With the overwhelming trend of digital economy,data has become a new essential factor in the economic value creation process and brings substantial changes to the economic form of value creators.The subject of value creation used to be independent enterprises,value chains and enterprise groups in agricultural and industrial era,while in the digital era,the subject of value creation have evolved in the form of value network,manifesting a‘point-line-surface-network’development process.Based on such development process,this paper establishes a basic structure of the value network and explores its operational mechanism and characteristics.Finally,we propose the development orientations of financial management studies of value network in the digital era.