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引起传统财务管理变革的六大因素
引用本文:陈文军,陈翔鸥. 引起传统财务管理变革的六大因素[J]. 中国矿业大学学报(社会科学版), 2003, 5(2): 95-99
作者姓名:陈文军  陈翔鸥
作者单位:南京师范大学,会计与财务管理系,江苏,南京,210097
摘    要:引起传统财务管理根本变革的有六大因素 :网络与信息技术促使企业组织结构由金字塔型变为扁平的网络型 ;企业管理软件及网络财务的应用迅速崛起 ;企业集团化、跨国经营进行集中控制和管理 ,会计市场不断扩大开放 ;投、融资等新理念新技术不断地丰富了财务管理的内涵 ;知识管理和财务智能等大大地扩展了财务管理的外延 ;现代财务管理必须建立在重道德讲诚信的基石之上

关 键 词:财务管理  网络技术  信息化  国际化  财务智能  诚信
文章编号:1009-105X(2003)02-0095-05
修稿时间:2003-03-13

Six Factors Causing the Reform of the Traditional Financial Management
CHEN Wen jun,CHEN Xiang ou. Six Factors Causing the Reform of the Traditional Financial Management[J]. Journal of China University of Mining & Technology(Social Sciences), 2003, 5(2): 95-99
Authors:CHEN Wen jun  CHEN Xiang ou
Abstract:This paper discusses the six factors that caused the fundamental reform in traditional financial management: the application of net and information technology changed the organizational structure of enterprises from traditional Pyramid into flat net type; the quick emergence of enterprise management software and the application of net finance, the conglomeration between enterprises, the centralized control and management of multi-national businesses, knowledge management and financial intelligence, etc. have all helped enrich financial management. Modern financial management should be based on good professional ethics and trustworthiness.
Keywords:financial management  net technology  application of information  internationalization  financial intelligence  ethics
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