本文關(guān)鍵詞：互聯(lián)網(wǎng)環(huán)境下企業(yè)財(cái)務(wù)管理模式創(chuàng)新研究　出處：《陜西科技大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：互聯(lián)網(wǎng)技術(shù)的快速發(fā)展給社會(huì)經(jīng)濟(jì)進(jìn)步、企業(yè)的經(jīng)營(yíng)管理以及人們的生產(chǎn)生活方式帶來(lái)了變革,“互聯(lián)網(wǎng)+”思維也逐步滲透到人們的生產(chǎn)生活中,隨著互聯(lián)網(wǎng)發(fā)展的浪潮,企業(yè)不斷趨向規(guī)�；�、多元化,對(duì)會(huì)計(jì)信息的內(nèi)部需求擴(kuò)大,因此企業(yè)財(cái)務(wù)管理模式的有效實(shí)施直接影響科學(xué)、合理的管理決策。在互聯(lián)網(wǎng)環(huán)境下,企業(yè)能否建立適當(dāng)?shù)呢?cái)務(wù)管理模式,實(shí)現(xiàn)對(duì)資金流、物流和信息流的集成、共享,對(duì)企業(yè)全部的資源進(jìn)行優(yōu)化配置,從而幫助企業(yè)提高經(jīng)營(yíng)管理效率,最終促進(jìn)企業(yè)的經(jīng)濟(jì)效益,是值得關(guān)注的重要問(wèn)題,也正是本文選題的緣由和重要意義所在。本文以互聯(lián)網(wǎng)為視角,以企業(yè)財(cái)務(wù)管理模式為對(duì)象,對(duì)新環(huán)境下企業(yè)財(cái)務(wù)管理模式及其創(chuàng)新進(jìn)行全面的研究。首先對(duì)財(cái)務(wù)管理模式的概念進(jìn)行界定,對(duì)其理論基礎(chǔ)進(jìn)行描述,同時(shí)指出傳統(tǒng)財(cái)務(wù)管理模式存在的缺陷,接著對(duì)財(cái)務(wù)管理模式的構(gòu)建方式進(jìn)行了細(xì)致的分析。在模式構(gòu)建實(shí)施前要做好相關(guān)工作,主要包括IT環(huán)境的建立、會(huì)計(jì)業(yè)務(wù)流程重組、會(huì)計(jì)組織重構(gòu),這些工作為互聯(lián)網(wǎng)環(huán)境下財(cái)務(wù)管理模式的實(shí)施奠定了基礎(chǔ)。然后論述了互聯(lián)網(wǎng)環(huán)境下財(cái)務(wù)管理模式的實(shí)施方案,分別從會(huì)計(jì)集中核算與控制、全面預(yù)算管理、資金動(dòng)態(tài)管理、全面成本管理以及績(jī)效評(píng)價(jià)與決策支持這五大方面展開(kāi)論述,將企業(yè)的整個(gè)經(jīng)營(yíng)過(guò)程動(dòng)態(tài)聯(lián)系起來(lái)。最后通過(guò)案例分析,從實(shí)踐角度說(shuō)明互聯(lián)網(wǎng)環(huán)境下企業(yè)財(cái)務(wù)管理模式的具體實(shí)施,并對(duì)實(shí)施的效果進(jìn)行了分析與總結(jié)。本文認(rèn)為,隨著互聯(lián)網(wǎng)技術(shù)的發(fā)展,企業(yè)將進(jìn)行財(cái)務(wù)管理模式的變革,從而實(shí)施新的財(cái)務(wù)管理模式,以適應(yīng)其不斷規(guī)�；⒍嘣男枨�,但是企業(yè)因行業(yè)性質(zhì),組織結(jié)構(gòu)等的不同,使得財(cái)務(wù)管理模式的建立變得非常復(fù)雜。因此,企業(yè)需要充分做好實(shí)施前的準(zhǔn)備工作,為新模式的構(gòu)建與實(shí)施創(chuàng)造良好的運(yùn)行環(huán)境。為了克服傳統(tǒng)財(cái)務(wù)管理模式的影響,應(yīng)當(dāng)借鑒業(yè)務(wù)流程重組的思想,對(duì)傳統(tǒng)的會(huì)計(jì)業(yè)務(wù)流程進(jìn)行重組,對(duì)會(huì)計(jì)組織進(jìn)行重構(gòu),并且對(duì)重組后的財(cái)務(wù)管理模式進(jìn)行績(jī)效評(píng)價(jià)。企業(yè)在具體模式的構(gòu)建與實(shí)施時(shí),需要充分考慮互聯(lián)網(wǎng)環(huán)境下企業(yè)自身發(fā)展的需求,構(gòu)建能夠符合企業(yè)自身特點(diǎn)的新型財(cái)務(wù)管理模式,并且對(duì)實(shí)施后的狀況進(jìn)行實(shí)時(shí)監(jiān)督,及時(shí)反饋問(wèn)題,不斷完善,最終實(shí)現(xiàn)提高企業(yè)績(jī)效的目的。
[Abstract]:The rapid development of Internet technology for the development of social economy, enterprise management and people's production and life has brought change, "Internet plus" thinking has gradually penetrated into people's life, with the development of the Internet tide, enterprises tend to scale, diversification of accounting information, internal demand, so the effective implementation the financial management mode of enterprise directly affects the scientific and reasonable management decisions. In the Internet environment, the enterprise can establish appropriate financial management model, to achieve the integration of capital flow, logistics and information flow to the enterprise all sharing, optimize the allocation of resources, to help enterprises to improve management efficiency, promote enterprise's economic efficiency is an important issue worthy of attention, is the reason of this topic and the significance of using the Internet as the perspective to corporate finance The management mode for the object, to conduct a comprehensive study on the new environment of enterprise financial management model and innovation. Firstly, the concept of financial management mode of the definition, description of its theoretical basis, and points out the defects of the traditional financial management mode, and then makes a detailed analysis of the way construction financial management mode of the model in. Construction related work to do before the implementation, including the establishment of the IT environment, the accounting business process reengineering, accounting organization reconstruction, these work laid the foundation for the implementation of financial management model under Internet environment. Then discusses the implementation of financial management mode under the environment of Internet, respectively, and the centralized accounting from the accounting control, comprehensive budget management. Dynamic capital management, total cost management, performance evaluation and decision support of these five aspects, the whole enterprise business process dynamic Link. Finally, through case analysis, to illustrate the implementation of enterprise financial management model under Internet environment from the perspective of practice, and the effect of implementation are analyzed and summarized. This paper argues that, with the development of Internet technology, the company will change the mode of financial management, so as to implement the new financial management model, in order to adapt to the time scale, diversification of demand, but because of the nature of the industry enterprises, the organizational structure is different, the establishment of financial management mode has become very complex. Therefore, enterprises need to be fully prepared before the implementation of the preparatory work for construction and implementation, create a good environment of the new model. In order to overcome the influence of the traditional financial management mode that should learn from the business process reengineering theory, the traditional accounting business process reengineering, the reconstruction of accounting organization, and the financial management mode after the reorganization To evaluate the performance. Enterprises in the construction and implementation of the specific mode, need to fully consider the enterprise under the environment of Internet's development needs, build a new model of financial management to comply with their own characteristics, and real-time supervision on the status of implementation, timely feedback, continuous improvement, and ultimately aim to improve business performance.

【學(xué)位授予單位】：陜西科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F275

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