作　　者： ;

机构地区： 广东金融学院会计系

出　　处： 《财经论丛》 2011年第5期92-99,共8页

摘　　要： 我国企业集团在发展壮大过程中,财务战略执行力薄弱成为集团最高管理者面临的最重要和最紧迫的问题之一。本文首次将研究重点集中在战略管理、财务管理和企业战略执行力三个领域的交集,通过价值链分析得出结论,集团财务执行力弱化的原因主要源于信息集成的缺失,只有信息资源有效集成才能为财务战略执行提供必要保障,这一结论为研究我国企业集团的发展提供了新的视角。并在价值链优化与信息集成技术相融合的IT平台上,设计出由战略共识、战略协同和战略评价三大要素构成的集团财务战略执行系统框架。 As Chinese conglomerates develop,the shortage of the execution of the financial strategy is one of the most serious and most urgent problems that the top board has to face.The paper initially focuses on the convergence of the strategic management,financial management and enterprise strategic execution.With analysis of value chain,it concludes that the weakening execution is mainly the consequence of shortage of information management.The effective integration of the information management becomes indispensable guarantee for financial strategic execution,which offers us a quite different view on the research of the development of Chinese conglomerates,and we design a systematic frame of conglomerate financial strategic execution based on the strategic consensus,strategic coordination,strategic control on the IT platform of value chain and information integration technology.

关 键 词： 集团财务 信息集成 战略执行 价值链

领　　域： [经济管理] [经济管理]