本文選題：企業(yè)財(cái)務(wù)信息 + 企業(yè)財(cái)務(wù)信息管理��； 參考：《西南財(cái)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(lái)臨的時(shí)候,我們正在經(jīng)歷一場(chǎng)新的時(shí)代變革——信息時(shí)代�？疾烀绹�(guó)20世紀(jì)90年代以來(lái)的“新經(jīng)濟(jì)”和印度軟件開(kāi)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(zhǎng);而當(dāng)前的一個(gè)基本認(rèn)定是,繼原料、資產(chǎn)、勞動(dòng)力和資本之后,信息已成為第五個(gè)生產(chǎn)力要素。世界各國(guó)和我國(guó)都把大力開(kāi)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(jìng)爭(zhēng)環(huán)境和企業(yè)內(nèi)部的經(jīng)營(yíng)模式、管理體制,具體表現(xiàn)在:競(jìng)爭(zhēng)范圍由“區(qū)域競(jìng)爭(zhēng)”變革為“全球競(jìng)爭(zhēng)”,競(jìng)爭(zhēng)主體由“單個(gè)企業(yè)競(jìng)爭(zhēng)”變革為“供應(yīng)鏈競(jìng)爭(zhēng)”,競(jìng)爭(zhēng)戰(zhàn)略“產(chǎn)品競(jìng)爭(zhēng)”變革到“顧客競(jìng)爭(zhēng)”,競(jìng)爭(zhēng)優(yōu)勢(shì)由“規(guī)模競(jìng)爭(zhēng)”變革為“速度競(jìng)爭(zhēng)”,而競(jìng)爭(zhēng)基礎(chǔ)由“人、財(cái)、物競(jìng)爭(zhēng)”變革為“信息競(jìng)爭(zhēng)”,這要求企業(yè)財(cái)務(wù)承擔(dān)相應(yīng)的信息任務(wù)。 毋庸置疑,變革依賴(lài)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(méi)有提高工作效率——利用IT,企業(yè)幾乎能在生產(chǎn)經(jīng)營(yíng)的每一方面收集到自動(dòng)化信息,但管理者覺(jué)得信息傳遞給決策的“旨意”并沒(méi)有比以前更明確,海量信息讓他們無(wú)所適從,甚至受到錯(cuò)誤信息的引導(dǎo);IT并沒(méi)有帶來(lái)經(jīng)濟(jì)效益——越來(lái)越多的資金已經(jīng)或正在投向IT,但對(duì)具體企業(yè)而言,IT花費(fèi)無(wú)法和諸如利潤(rùn)、資產(chǎn)報(bào)酬率、投資回報(bào)率等業(yè)績(jī)指標(biāo)連接起來(lái);IT并沒(méi)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(huì)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(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2006
【分類(lèi)號(hào)】：F275

【引證文獻(xiàn)】

相關(guān)期刊論文 前3條

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相關(guān)博士學(xué)位論文 前2條

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相關(guān)碩士學(xué)位論文 前5條

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