摘要
随着互联网金融在我国的不断发展,大量的互联网金融企业涌现出来,战略管理会计在其中起着不容忽视的作用。但由于国内目前尚未形成战略管理会计的研究体系,同时我国的互联网金融发展时间相对较短,因而战略管理会计在互联网金融企业中的运用仍存在许多可以改进之处。文章通过对京东金融战略管理会计的应用分析,对互联网金融公司应用战略管理会计提出一些有效的建议。
With the Internet finance in our country,a large number of Internet finance companies have emerged,and the strategic management accounting plays a role in which it does not to overlook.However,due to the research system that has not yet formed a strategic management accounting in China,our country’s Internet finance development time is relatively short,and there is still many improvements in the application of the strategic management accounting in Internet financial enterprises.Through the analysis of the application of JD Financial’s strategic management accounting,this paper puts forward some effective suggestions on the application of strategic management accounting in Internet financial companies.
作者
魏航宇
黄冠嘉
Wei Hangyu;Huang Guanjia(Nanjing University of Finance&Economics,Nanjing,Jiangsu,210023;State Grid Fujian Electric Power Co.,Ltd.,Fuzhou,Fujian,350100)
出处
《市场周刊》
2022年第8期118-121,共4页
Market Weekly
关键词
战略管理会计
互联网
金融企业
strategic management accounting
Internet
financial enterprise