企业财务管理影响因素的实证分析——以皖南地区为例

An Empirical Study of the Influence Factors of Enterprise Financial Management:A Case Study of Southern Anhui Province

当今时代创新是企业发展的核心能力,财务管理部门是企业的核心部门,财务管理的创新能力培养,对提高企业的利润有现实研究意义。因此,如何有效地推进企业财务管理创新成为企业关注的焦点。文章以长三角地区500份问卷调查数据为基础,对影响企业财务管理创新的因素进行实证分析,研究表明:企业发展战略、财务管理问题、资源约束、企业管理者态度、管理能力、技术能力以及资金能力等,是企业财务管理创新的驱动因素。其中管理者态度和资源约束对企业财务管理创新的影响程度最高,资金能力对企业财务管理创新的影响程度最弱。

In today’s era, innovation is the core of enterprise development, and financial management sector is the core of the enterprise. The financial management innovation ability training has reality significance to improve the profit of enterprises. Therefore,how to effectively promote the financial management innovation of enterprises has become the focus of attention. Based on 500 questionnaires survey data in Yangtze river delta on the influencing factors of enterprise financial management innovation based on the empirical analysis, research shows that: enterprise development strategy, financial management, resource constraints, enterprise managers attitude, management ability, technical skills and capital is the driving factors of enterprise financial management innovation;Among them, managers’ attitude and resource constraints have the highest impact on the financial management innovation of enterprises, while financial capacity has the weakest impact on the financial management innovation of enterprises.