摘要
实施项目跟投制度的目的是为企业创造价值,加快战略转型。本文以四家上市房地产公司项目跟投设计内容和实施效果为例,总结经理人项目跟投制度的设计逻辑,通过优化财务资源配置与业务流程管理,提高战略现金流管理能力,促进组织结构扁平化变革,实现企业战略转型和价值创造。
The purpose of project follow-up investment is to create value for enterprises and accelerate strategic transformation.Taking the design content and implementation effect of project follow up investment of four listed real estate companies as examples,this paper try to summarize how to design follow-up investment projects.By optimizing the allocation of financial resources and business process management,strengthening the ability of strategic cash flow management,promoting the flat change of organizational structure,enterprises can achieve strategic transformation and value creation.
出处
《管理会计研究》
2020年第3期66-73,87,88,共10页
MANAGEMENT ACCOUNTING STUDIES