摘要
财务管理是企业内部管理的中枢,也是企业实现与外部互通的桥梁。本文以神东煤炭集团财务管理为研究对象,探索企业财务管理各重要组成部分间相互作用的过程及内在机理。研究表明,与企业战略契合的财务管理目标、专业化的财务管理核心内容、持续完善的财务管理制度及流程、高度集成的信息化财务管理工具相协同的精益财务管理模式可以有效提升企业财务管理水平,在为客户提供更好的产品和服务的基础上实现企业价值最大化。本文为处在经济全球化形势下的中国企业财务管理提供了理论与方法借鉴。
Financial management is the pivot of internal management in enterprises, and it＇s also a bridge for enterprises＇ external interchange. Taking the financial management of Shendong Coal Group as the research object, this paper explores the interaction of key financial management elements and its internal mechanism. The research shows that enterprise＇s financial management level can be effectively promoted with the model of lean financial management, including the financial management goals that fit the enterprises＇ strategies, professional financial management core content, continuously improving systems and processes of financial management, and highly integrated information financial management tools. Thus, enterprises can maximize their values by providing better products and services to customers. This paper provides theoretical and methodological reference for the financial management of Chinese enterprises in the background of economic globalization.
出处
《管理案例研究与评论》
CSSCI
2014年第2期162-172,共11页
Journal of Management Case Studies
基金
国家自然科学基金项目(71162015)
内蒙古自治区高等学校创新团队发展计划项目(NMGIRT1404)
内蒙古自治区应用技术研究与开发基金计划(20120811)
关键词
精益管理
财务管理
管理模式
lean management
financial management
management model
