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ji yu lian he jia zhi chuang zao de ye cai rong he mo shi gou jian
Author(s): 
Pages: 157-160
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  业财融合财务共享联合价值创造相机性网络;
Abstract: 在国有资本授权经营体制下,为推动集团财务管控由财务共享向业财融合模式转变,从相机性网络关系的角度,揭示战略导向下通过业财融合实现多部门联合价值创造的内在机理以及业财部门间资源共享、优势互补的条件,并在此基础上提出基于联合价值创造的业财融合模式。基于联合价值创造的业财融合模式包含五个实现步骤:一是构建业财融合网络关系;二是实现业财部门资源互补;三是突破管理决策主体职能;四是扩展信息系统管控功能;五是重塑多维支撑保障机制。
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