摘要
以"斯隆模式"为核心的传统财务管理面对企业信息化实践挑战必须转型,因为企业信息化促使财务业务一体化。在全新的环境下,财务管理既有组织模式及运行机制均发生着显著变化,这些变化为我们观察企业财务职能转型提供了证据。文章在评述财务管理转型研究领域现有代表性成果的基础上,围绕江苏省电力公司问卷调查与实地访谈及信息化建设的历史,对财务管理职能转型过程出现的各种现象及趋势做了一些概括性总结,试图为研究中国企业财务管理转型问题增加一份具有学术价值的成果,更期望为现实中财务管理者更新知识、重塑能力结构提供一种参照框架。
In the face of the challenge of informatization practice,traditional financial management which takes 'Sloan mode' as the core has to complete the transformation.Enterprise informatization brings the integration of finance and business.In the new environment,both organizational model and operational mechanism of financial management are having significant changes which provide evidence for our observation of the enterprise financial function transformation.The paper reviews representative research on financial management transformation,introduces the questionnaires,interviews and the history of information construction in Jiangsu electric power company and makes a summary of the phenomenon and trends which happens in the process of the financial function transformation.We hope we can provide a research achievement for the study of Chinese enterprise financial management transformation.We also expect we can provide reference for financial managers to update their knowledge and reshape the structure of abilities.
出处
《会计研究》
CSSCI
北大核心
2013年第10期51-58,97,共8页
Accounting Research
