摘要
企业资金战略预算管理模式创新既是企业财务管理模式创新的重要内容,也是企业管理模式创新的关键环节和核心内容之一,它直接关系到企业财务战略管理的决策效率。本文以企业科学理财观为导向,基于利益相关者合作逻辑,以企业资金最大化增值为主线,以强化企业资金战略风险管理为实现路径,对企业资金战略预算模式创新问题进行了研究。文章揭示了资金战略预算管理模式的内涵;构建了企业资金战略预算管理指标体系,透视了资金战略预算管理的运作模式;分析了资金战略预算管理模式面临的风险性、适时性和有效性问题;提出了解决资金战略预算管理问题的有效策略,以此确保企业资金战略管理目标的实现。
The innovation of control model of corporate strategic capital budget is the core content of the corporate financial management model innovation in corporate administration.It has a great impact on the efficiency of the decision-making process of strategic financial management.This paper probes into the corporate strategic capital budget model which is based on stakeholder-cooperation-logic,takes the maximization of capital reproduction as a goal;takes the strengthening of the risk control of corporate funds as a path to realise it and takes the scientific financing concept as an orientation.This paper discloses the connotation of the control model of corporate strategic capital budget,sets up the indicator system of the strategic capital budget control,analyses the operating mechanism of strategic capital budget control and its potential risk,timeliness,efficiency.Then proposes an effective solution to the new problem of strategic capital budget control so as to make sure the goal of the strategic capital budget control can be achieved.
出处
《会计研究》
CSSCI
北大核心
2007年第6期55-60,共6页
Accounting Research
