摘要
20世纪末,管理型财务软件、因特网以及电子商务的兴起,将网络财务这一崭新的模式引入到财务管理,并成为财务领域研究的热点问题。本文在分析了网络财务的概念基础上,指出时间、空间和效率是网络财务的三重特征,这一特征引发了财务管理模式的变革,而这种管理模式的精髓在功能上则体现为集中管理与协同业务。同时,阐述了网络财务必将与管理信息系统和电子商务融合这一发展趋势。
With the appearance of financial management software,internet and electronic commerce at the end of the 20th century,a new model of network finance has been introduced into financial management and it has become a hot issue in the field of financial studies.The present paper first analyzes the concept of the network finance,and then points out that time,space and efficiency are its three characteristics.All these characteristics bring obout the revolution of a new model of financial management,which,in essence,embodies a central management and a cooperative business in function.The author also expounds the tendency of combining network finance with management information system and electronic commerce.
关键词
集中
协同
网络财务
电子商务
MIS
centralization
cooperation
network finance
electronic commerce
MIS
