發(fā)布時間：2018-05-05 18:44

  本文選題：企業(yè)財務(wù)信息 + 企業(yè)財務(wù)信息管理　； 參考：《西南財經(jīng)大學(xué)》2006年博士論文

【摘要】： 1.研究背景和意義 21世紀(jì)來臨的時候,我們正在經(jīng)歷一場新的時代變革——信息時代�？疾烀绹�20世紀(jì)90年代以來的“新經(jīng)濟(jì)”和印度軟件開發(fā)產(chǎn)業(yè)的發(fā)展,我們相信,經(jīng)濟(jì)能夠跳躍式地增長;而當(dāng)前的一個基本認(rèn)定是,繼原料、資產(chǎn)、勞動力和資本之后,信息已成為第五個生產(chǎn)力要素。世界各國和我國都把大力開發(fā)和利用信息資源、發(fā)展信息產(chǎn)業(yè)作為重大發(fā)展戰(zhàn)略。 今天,經(jīng)濟(jì)全球化、信息化這兩股力量,極大地改變了企業(yè)外部的競爭環(huán)境和企業(yè)內(nèi)部的經(jīng)營模式、管理體制,具體表現(xiàn)在:競爭范圍由“區(qū)域競爭”變革為“全球競爭”,競爭主體由“單個企業(yè)競爭”變革為“供應(yīng)鏈競爭”,競爭戰(zhàn)略“產(chǎn)品競爭”變革到“顧客競爭”,競爭優(yōu)勢由“規(guī)模競爭”變革為“速度競爭”,而競爭基礎(chǔ)由“人、財、物競爭”變革為“信息競爭”,這要求企業(yè)財務(wù)承擔(dān)相應(yīng)的信息任務(wù)。 毋庸置疑,變革依賴于現(xiàn)代信息技術(shù)(IT)的支持;但失敗的例子和成功的例子一樣普遍,信息悖論(information paradox)在20世紀(jì)80年代引起了人們的注意,包括:IT并沒有提高工作效率——利用IT,企業(yè)幾乎能在生產(chǎn)經(jīng)營的每一方面收集到自動化信息,但管理者覺得信息傳遞給決策的“旨意”并沒有比以前更明確,海量信息讓他們無所適從,甚至受到錯誤信息的引導(dǎo);IT并沒有帶來經(jīng)濟(jì)效益——越來越多的資金已經(jīng)或正在投向IT,但對具體企業(yè)而言,IT花費(fèi)無法和諸如利潤、資產(chǎn)報酬率、投資回報率等業(yè)績指標(biāo)連接起來;IT并沒有“凈化”信息環(huán)境——當(dāng)前,多數(shù)企業(yè)處于信息爆炸與信息稀缺交困,信息數(shù)量膨脹與信息利用不足同在,信息系統(tǒng)發(fā)達(dá)與信息犯罪、電腦病毒共生,以及信息社會化與商品化、共享與占有、交流與交換的并存之中。
[Abstract]:1. Research background and significance At the dawn of the 21st century, we are experiencing a new era change-the information age. Looking at the "new economy" in the United States since the 1990s and the development of the software development industry in India, we believe that the economy can grow by leaps and bounds. Information has become the fifth factor of productivity. Countries all over the world and our country regard the development and utilization of information resources and the development of information industry as major development strategies. Today, the two forces of economic globalization and informatization have greatly changed the external competitive environment of enterprises and the internal management model and management system of enterprises. The specific manifestation of these forces is that the scope of competition has changed from "regional competition" to "global competition". The main body of competition changed from "single enterprise competition" to "supply chain competition", competitive strategy "product competition" changed to "customer competition", competitive advantage changed from "scale competition" to "speed competition", and competition base changed from "person, money". The change of material competition is "information competition", which requires enterprise finance to undertake the corresponding information task. There is no doubt that change depends on the support of modern information technology (ITT); but examples of failures are as common as successful ones, and the information paradox attracted attention in the 1980s. Including: it doesn't improve productivity-with ITs, companies can collect automated information in almost every aspect of their operations, but managers feel that the "will" of information to make decisions is no clearer than before. So much information that they don't know what to do, even if they're led by the wrong information, IT doesn't bring economic benefits-more and more money has been or is being invested in ITs, but for specific businesses IT spending is impossible and things like profits, returns on assets, Performance indicators such as rate of return on investment are connected to IT and do not "purify" the information environment. At present, most enterprises are in the situation of information explosion and information scarcity, the expansion of information quantity and the underutilization of information, the development of information systems and information crime. Computer virus symbiosis, as well as the socialization and commercialization of information, sharing and possession, communication and exchange coexist.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2006
【分類號】：F275

【引證文獻(xiàn)】

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本文編號：1848864