| 基于平衡计分卡的国企集团整合型财务战略风险管理机制研究 |
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| 引用本文： | 赵华,刘会敏,田娟.基于平衡计分卡的国企集团整合型财务战略风险管理机制研究[J].长沙理工大学学报(社会科学版),2008,23(1):12-18. |
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| 作者姓名： | 赵华 刘会敏 田娟 |
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| 作者单位： | 长沙理工大学,管理学院,湖南,长沙,410076;武汉理工大学,管理学院,湖北,武汉,430070;长沙理工大学,管理学院,湖南,长沙,410076 |
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| 摘 要： | 基于平衡计分卡的国企集团财务战略风险管理是企业战略风险管理的重要内容,它直接决定财务战略管理的决策和运行效率.文章揭示了基于BSC的财务战略风险管理观下国企集团整合型财务战略风险管理的涵义,分析了理念全面性、结构系统性、过程互动性、状态依存性、效率可控性等特征,剖析了其集成系统化的生成机理,提出了共同管理、相机管理、平衡管理、理念管理、边界管理及全面风险管理相结合的有效实施机制,以此确保国企集团有效驾驭财务战略风险而实现财务战略目标.
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| 关 键 词： | 平衡计分卡(BSC) 国企集团 整合型财务战略风险 管理机制 |
| 文章编号： | 1672-934X(2008)01-0012-07 |
| 修稿时间： | 2007年12月13 |
A Research on the Mechanism of Integrated Strategic Financial Risk Management in the State-Owned Enterprise Group Based on the Balanced Scorecard |
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| ZHAO Hua,LIU Hui-min,TIAN Juan.A Research on the Mechanism of Integrated Strategic Financial Risk Management in the State-Owned Enterprise Group Based on the Balanced Scorecard[J].Journal of Changsha University of Science & Technology,2008,23(1):12-18. |
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| Authors: | ZHAO Hua LIU Hui-min TIAN Juan |
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| Institution: | ZHAO Hua1,2,LIU Hui-min1,TIAN Juan1(1.School of Management,Changsha University of Science , Technology,Changsha,Hunan 410076,China,2.School of Management,Wuhan University of Technology,Wuhan,Hubei 430070,China) |
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| Abstract: | Strategic financial risk management in the SOE group based on the Balanced Scorecard(BSC) is the key content of the corporate strategic risk management;it impacts directly on the efficiency of the decision-making and operating of the strategic financial management.The study discloses the connotation of integrated strategic financial risk management in the SOE group based on the BSC;analyses its features including comprehensive idea,systemic structure,process interactivity,controllable efficiency etc.;dissec... |
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| Keywords: | Balanced Scorecard(BSC) State-owned enterprise group(SOE group) Integrated strategic financial risk Management mechanism |
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