网络经济环境下的财务管理初探

I摘要21世纪是网络占主导地位的时代，在新的经济背景下，网络经济的迅速发展，给企业的财务管理带来了前所未有的机遇和挑战。在这个网络化的新环境下，改变了整个社会经济的生产结构和劳动结构，财务管理也必然要顺应潮流，随着网络的普及而发生适应社会发展的变革。传统的会计核算手段变得科学化和快捷化。会计人员需要掌握更多的专业化知识，以及企业管理人员思想的高效化，故财务管理的职能将得到更加充分的发挥。在网络经济环境下，企业的财务管理的变革并不是一朝一夕的事情，它是需要从多个方面去研究如何变革，才能规范企业内部业务流程，完善管理，实现内部资源的合理配置，当然只有打破了传统的财务管理，这样才会给财务管理带来推动作用。财务管理的变革要先从以下五个方面下手：财务管理目标、财务管理的风险、财务管理的内部控制、财务管理的安全审计、管理模式。只有把基础打好了，变革才会成功。现在是全球经济一体化，我国加入WTO，就意味着我国经济体制发生彻底改变，改变企业组织的生存环境等因素，并促进我国企业全面革新，因此财务管理的变革是符合时代要求的变革，是势在必行的。关键词：网络经济财务管理变革创新IIAbstractThe21stcenturyarethenetworkoccupydominantpositionthetime,undertheneweconomicalbackground,thenetworkeconomyrapiddevelopment,havebroughttheunprecedentedopportunityandthechallengeforenterprise'sfinancialcontrol.Underthisnetworknewenvironment,changedtheentiresocialeconomyproductionstructureandtheworkstructure,thefinancialcontrolalsoinevitablymustcomplywiththetidalcurrent,hasthetransformationalongwiththenetworkpopularizationwhichtheadaptionsocietydevelops.Thetraditionalaccountingmethodchangesquicklymakesscientificwithmelts.Accountantthepersonnelwillneedtograspthemorespecializedknowledge,aswellasthebusinessmanagementpersonnelthoughtishighlyeffective,thereforethefinancialcontrolfunctionwillobtainafullerdisplay.Underthenetworkeconomicenvironment,enterprise'sfinancialcontroltransformationcertainlyisnottheonedayandonenightmatter,howisitneedstostudyfrommanyaspectstransforms,canthestandardenterpriseinteriorserviceflow,consummatethemanagement,realizesinternalresourcesreasonabledisposition,certainlyonlyhadhasbrokenthetraditionalfinancialcontrol,likethisonlythencouldgivethefinancialcontroltobringtheimpetusfunction.Thefinancialcontroltransformationneedsfirstaclumpoffollowingfiveaspecttostart:Financialcontrolgoal,financialcontrolrisk,financialcontrolinternalcontrol,financialcontrolsafeaudit,managementpattern.Onlyhadthefoundationhits,thetransformationonlythencouldsucceed.Nowisthewholeworldeconomicintegration,ourcountryjoins.WTO,meantourcountryeconomicsystemhasthethoroughchange,factorandsoonsurvivalenvironmentwhichthechangeenterpriseorganizes,andpromotestheourcountryenterprisecomprehensiveinnovation,thereforethefinancialcontroltransformationconformstothetimerequesttransformation,isimperative.Keywords:NetworkeconomicalfinancialcontroltransformationIII目录摘要...............................................................................................................................................................IAbstract.......................................................................................................................................................II绪论..............................................................................................................................................................11财务管理目标的变革........................................................................................................................21.1传统的财务管理的目标......................................................................................................21.2网络经济环境下对企业财务管理目标的要求...........................................................41.3财务管理目标的变革方向及方法...................................................................................52财务管理的风险不断扩大..............................................................................................................72.1财务管理风险加大的原因.................................................................................................72.2如何防范财务管理的风险.................................................................................................83财务管理的内部控制变革..........................................................................................103.1传统的企业内部控制.........................................................................................................103.2在网络经济环境下，传统财务管理内部控制的不足...........................................103.3在网络经济环境下，财务管理内部控制的变革....................................................114财务管理的安全审计......................................................................................................................124.1安全审计的概念..................................................................................................................124.2安全审计与其他审计相同之处......................................................................................124.3网络环境下安全审计面临的问题.................................................................................135管理模式的革新...............................................................................................................................155.1传统管理模式的形式.........................................................................................................155.2现代管理模式的特点.........................................................................................................155.3现代管理模式的趋势以及创新......................................................................................16结语..................................................................................................................................18致谢.....................................