摘要
大数据时代是当今企业财务管理的基本环境。以创造价值为宗旨的企业财务管理理论与实践必须充分考虑并积极应对大数据、互联网经济带来的挑战与变革。本文提出大数据背景下的财务管理挑战与变革包括公司价值内涵变化、财务决策信息去边界化、投资决策标准变革、公司治理创新、财务风险管理理论重构以及融资方式调整六个要点。
The era of big data is the essential environment for corporate financial management today. Corporate financial management theory and practice for the purpose of creating value must coping with challenges and changes from big data. This paper presents challenges and changes of corporate financial management from big data in six aspects, which are changes in corporate value, financial decision-making information boundary, investment decision criteria, corporate governance innovation, financial risk management reconstruction and corporate financing adjustments.
出处
《财务研究》
2015年第1期59-64,共6页
Finance Research
基金
国家自然科学基金项目(71272042)
关键词
大数据
企业财务管理
财务管理创新
big data
corporate financial management
financial management innovation
