网络时代的适时财务监控与公司治理

网络技术应用的普及使传统财务监控的变革已成为公司治理和财务管理的热点话题,本文简要揭示新概念——适时财务监控与公司治理的关系,剖析了公司不同管理层次的适时财务监控的实时需求,从公司治理的基本需要对公司价值流再造、公司信息系统变革和适时财务监控机制重构等三个方面进行了初步研究,为网络适时财务监控在公司治理实务中的应用提供了一个基本框架。

Corporate Governance and JIT Financial Controlling in Internet Era

With the popular of internet IT application, the transformationof traditional financial Monitoring and Controlling is an urgentproblem. This paper briefly describes the relation between corporategovernance and a new conception-JIT (Just-In-Time) financialmonitoring and controlling, and its mechanism; and analyses the needsof multi-level financial controlling in corporate governance. Basedon the needs of corporate governance, we discuss the reengineeringof corporate value flow and the reformation of financial informationsystem and the establishment of JIT financial controlling mechanismin corporate governance. Thus, this paper provides a basic frameworkof JIT financial controlling application in the practice of corporategovernance.