杨有红.质量效益型增长方式、企业创新与财务管理转型[J].北京工商大学社科版,2021,36(6):53-63
质量效益型增长方式、企业创新与财务管理转型
Quality-Benefit Growth Mode, Enterprise Innovation and Financial Management Transformation
投稿时间:2021-08-30  
DOI:10.12085/j.issn.1009-6116.2021.06.006
中文关键词:  规模速度型增长方式  质量效益型增长方式  企业创新  财务转型  业财融合  财务共享
英文关键词:scale-speed growth mode  quality-benefit growth mode  innovation  financial transformation  business and finance integration  financial sharing
基金项目:
作者单位
杨有红 北京工商大学 商学院, 北京 100048 
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中文摘要:
      在中国经济进入中高速发展期以及国际产业链重构背景下,由规模速度型增长方式向质量效益型增长方式转化是我国企业建立完整产业链、提高在产业链中竞争力的必然选择。质量效益提升战略要求企业实施科技创新、商业模式创新和管理创新。同时,还要求企业解决目前财务管理中支撑战略不够、业财融合广度和深度不够,以及对长期盈利能力的培养重视不够的问题。企业应以质量效益为导向,实现从核算型财务向以分析为基础的管控型、战略型财务的转化,充分运用企业的内部信息和宏观数据,从预测与决策、过程管控、业绩评价三个维度为质量效益型增长方式保驾护航。
英文摘要:
      Under the background of China's economy entering a period of medium-high speed growth and the reconstruction of international industrial chain, the transformation from scale-speed growth mode to quality-benefit growth mode is an inevitable choice for Chinese enterprises to establish a complete industrial chain and improve their competitiveness in the industrial chain. The strategy of quality-benefit growth requires enterprise to implement scientific and technological innovation, business model innovation and management innovation. At the same time, it also requires to solve the problems of insufficient support strategy, insufficient breadth and depth of financial integration, and insufficient attention to the cultivation of long-term profitability in current financial management. Financial management must be guided by quality-benefit, change the traditional working mode, and realize the transformation from bookkeeping to management control and strategic finance based on the analysis, make full use of enterprise internal information and macro data to escort the quality-benefit growth model from three dimensions of prediction and decision, process control and performance evaluation. 
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