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1、Jonathan Berk.Operating managementD.Peoples Education Press,2006:112.试述财务管理如何创新摘 要财务管理是企业管理的核心,创新企业财务管理包括财务管理目标、融资管理、风险管理方法、财务成果分配方式、财务报告内容等方面的创新。现如今企业普遍存在生存能力弱、竞争力不强的状况,主要问题是企业内部管理出现问题,特别是不重视发挥财务管理的重要作用。因此,促进企业财务管理创新的对策应该包括转变企业理财观念、改善和加强企业的财务管理、提高财务人员的素质和对知识资本的理论研究。 关键词: 财务; 管理; 创新 信息经济的本质是直接经济，它是一
2、场革命。这场革命将意味着价值观念的大变动，接着就是上千万亿财富的大倒手。对身处全球信息化环境中的现代企业财务管理，如不坚持与时俱进持续创新的理念将无法理财并最终无财可理。因此对财务管理的创新不可避免。一、财务管理创新的基本思路1.更新观念,深化改革有些企业面对生存的压力,往往把大部分的精力都投入到企业产品的销售之中,而不太重视财务管理的建设,更多的是把会计作为一种记账的手段而没有把它视为一种管理工具。此举在企业生产经营出现资金周转困难或利润大幅下降甚至严重亏损、以致无法正常运营等重大问题的时候,就会因为平时财务管理的工作不到位而不能立即做出正确的补救措施,从而使企业出现破产的危机,危及到企业的
3、生存。 因此,我们首先要树立“开放型”的财务管理思想。在信息时代下,企业的财务管理平台已经向外大为延伸,企业在财务管理中可以充分利用供应链关系的价值,积极利用外部资源来理财,树立“开放型”的财务管理思想。包括和主要客户建立良好的业务合作关系,取得他们的支持,保持应收账款的及时回收和销售渠道的稳定畅通;和供应商保持密切关系充分提高资金全报酬率。其次要树立“积极型”的财务管理思想。软件化、智能化的财务管理技术使企业市场分析和财务预测的精确度大为提高,对财务流程不确定性程度相对降低了,不可控风险也减弱了。在这种情况下企业就应该实施“积极型”的财务管理战略。一是大胆减少保留性营运资金占用,提高资金利用
4、率而不需过多考虑“缓冲“因素;二是积极研究和把握市场机遇,积极推出自己的新项目、新产品。过去由于生产经营规模小,企业员工少,组织结构相对简单,于是对财务部门设置也相对简单,财务岗位分工不明,一人兼任多项职务的现象非常普遍,使得会计核算的岗位分工制度无法实施,也无法起到相互的监督制约作用;中小企业会计账目设置混乱,会计数据失真现象普遍存在,财产账实不符,甚至为了应付银行、税务、工商等部门的检查,设置几套帐;对企业资产缺乏科学的管理控制,容易造成企业资产的流失。2.统筹管理,与时俱进现在,现代财务管理理念改变了企业财务管理的重点,要求创新传统的财务理论。在新经济时代,一方面,信息的传播、处理、反馈
5、速度以及科学技术发展的速度越来越快,市场竞争更加激烈;另一方面,信息的网络化、科学技术的综合化和全球经济的一体化,导致企业间的合作更加广泛。这就必然要求企业之间要相互沟通和合作,通过资源共享,实现企业间的“双赢”。企业财务管理必须实行“竞争与合作相统一”的开放型管理模式,向企业外部财务、立足于未来的财务转变,形成政府财务、出资者财务、经营者财务和员工财务的共存状态二、财务管理创新的具体途径1.转变企业理财观念。知识经济的兴起使创造企业财富的要素由物质资本转向知识资本,企业理财就不能只盯住物质资产和金融资本,必须转变观念。一是要认识知识资本,即了解知识资本的来源、特征、构成要素和表现形式;二是要
6、承认知识资本,即认可知识资本是企业总资本的一部分,认可知识资本与企业市场价值和企业发展的密切关系以及知识资本应分享的企业财富;三是要重视和利用知识资本,企业既要为知识创造及其商品化提供相应的经营资产以发展知识资本,又要充分利用知识资本为企业提供持续的利润增长。在知识经济时代,财务人员要树立新的理财观念。一是信息观念,在市场经济环境下,经济信息是商品,会计信息也是商品,任何商品都有价值,会计信息也有价值。财务人员必须强化信息观念,关注与企业相关因素的发展变化。二是发展观念,企业追求的是长期持续健康的发展,企业财务管理必须充分考虑理财行为对企业的长期影响,在追求利润的同时,合理安排财务结构,克服企
7、业财务决策的短期倾向性。三是风险观念,企业的理财活动环境复杂多变,因而不可避免地要承担一定的风险,财务人员应树立防范风险的观念,制定多套应对风险的预案,将可能发生的风险危害降到最低程度。2.建立完善的财务管理制度。首先,树立财务管理制度的意识,并使制度具有约束力。中小企业领导者首先应当重视加强财务管理制度的建设,明确一个完整的财务制度体系可以帮助企业规范各项财务操作,减少人为因素使管理出现问题,加强企业对各项资产特别是重要资产的管理和控制,降低企业的风险。 其次,建立各种具体的财务制度。要建立起岗位分工制和轮换制,特别对于不相容的岗位,如会计和出纳,不能让一个人担任,而且对于同一个岗位,同一个
8、人担任的时间应有一定的期限,到了这个期限,就应当实行轮换,这非常有利于不同岗位之间的互相监督,而且也在一定程度上保障了企业的资金和其他财产的安全。最后,规范会计核算,提高会计基础工作的水平。会计科目的使用,要符合相关法律的规定,各个总账、明细账、流水账等会计账目之间要相互勾稽,内容清楚,能真实反映企业的财务状况,会计报表等资料也要根据相关规定来制作,使企业的会计资料能够真正为企业各项财务分析和决策提供真实、完整的财务数据。3.提高投资能力。中小企业决策者应当摒弃凭经验或主观感觉、靠拍脑门定决策的旧的管理模式,而要重视对投资的科学论证和分析,注重充实自己的财务管理知识,提高投资决策的水平,提高投
9、资项目的成功率。同时,中小企业领导者要重视提高财务人员的专业水平,规范财务操作,规范会计核算,要鼓励财务人员积极更新自己的专业知识,这样才能帮助企业搜集准确、可靠的投资信息,做出科学的分析论证,在尽量规避风险的情况下获得最大的效益,做出正确的投资决策。4.加快社会信息网络的建设,提高企业信息化程度。发达国家网络化建设步伐快,可以进一步优化网络化的社会环境。从企业自身来看,应该把IT技术和先进的管理理念结合在一起,进行业务流程重组,加快内部信息化建设,建立和完善企业内部网络,为网络财务的实施提供保证。同时要构建网络财务下的安全保障体系。推行网络财务面临的突出问题就是安全问题。首先,需要制定相关的
10、法律政策,以法制手段来强化网络安全。其次,从管理上维护系统的安全,建立科学严格的财务内部控制制度,从软件开发到硬件管理,从组织机构设置到人员管理,从系统操作到文档资料管理,从系统环境控制到计算机病毒的预防与消除等各方面都应建立一套行之有效的措施,在制度上保证网络财务系统的安全运行。同时,在技术上对整个网络财务系统的各个层次采取周密的安全防范措施。总之，信息时代的财务管理人员是综合型、创造型、开放型的高级财务管理人员，面对风云变幻的世界市场，有战略的头脑、开阔的思路、高瞻远瞩的谋略和敏锐的洞察力及准确的判断力，能帮助企业实现价值的最大化，和实现企业相关利益者利益的最大化。结 论信息技术的迅猛发展
11、和互联网的逐渐普及,必然促使企业财务管理从思想观念到方式手段的发展，从桌面财务向网络财务发展。网络财务的应用表明了 21 世纪财务管理发展的新趋势，标志着一个新的财务管理时代即将到来。我们既要认清网络财务优势，又要积极寻找对策，以解决目前网络财务存在的各种问题，从而最大限度的发挥其优势，为企业的发展发挥更大的推动作用。现代社会以互联网为基础的信息技术、信息产业正在以惊人的速度改变人类的生活方式、工作方式和商务方式。信息革命给传统产业提供了新的发展机遇，但同时也给企业的经营运作模式、思想观念等带来前所未有的冲击：全球网络战略、电子商务、虚拟企业经营等等。这些变化也给财务管理提出了挑战，传统的财务
12、管理已经跟不上信息时代的步伐，财务管理革新已经不可避免。 信息时代是创新型财务管理理论研究的逻辑起点，财务管理中的一切理论问题都是由此展开的，并在此基础上层层深入，形成合理的逻辑层次关系。 注：图表、致谢及参考文献已略去（见原文）。 Jonathan Berk.Operating managementD.Peoples Education Press,2006:112.Describe how financial management innovationJonathan BerkAbstractFinancial management is the core of enterprise ma
13、nagement, the innovative enterprise financial management including financial management objectives and financing management, risk management methods, financial results in a financial report which distribution, aspects of innovation. Nowadays enterprise survival capacity exists generally weak, less c
14、ompetitive situation, the main problem is the enterprise internal management problems,especially not pay attention to the important role of financial management. Therefore, promote enterprise financial management innovation countermeasures should including changing enterprise financial management co
15、ncepts, improve and strengthen enterprise financial management, improve the quality and financial personnel to knowledge capital theory research. Keywords: financial affairs; Management; innovation That is the essence of information economy, direct economic, it is a revolution. The revolution will m
16、ean values of the major change, then there is the big DaoShou millions of billion fortune. In the global information environment for the modern enterprise financial management, such as not insist on keeping pace with the time continuous innovation concept will be unable to finance and ultimately no
17、money can manage.So to the financial management of innovation inevitable.（一）The basic thought of financial management innovation 1.Renew the concept, deepening the reform some enterprise face a life of pressure, often put most of the energies to enterprise product sales, but they dont value among th
18、e financial management of construction, more is the accounting as a bookkeeping method without regard it as a management tool. The move in the production and operation of enterprises appear fund turnover difficulties or profits plunged even heavy losses, so that cannot normal operation on major issu
19、es such as, because usually financial management work does not reach the designated position and not immediately make the right remedial measures so that enterprises fail crisis, endanger the enterprise survival. Therefore, we must first set up open financial management thoughts. In the information
20、age, the enterprise financial management platform has greatly extended outward in financial management, enterprise can make full use of the value of the supply chain relationships, actively use external resources to finance, sets up open financial management thoughts. Including and main customers to
21、 establish good business relationship, and get their support, keep accounts receivable timely recovery and sales channel stability unblocked; And supplier maintained close relations fully increase funds complete return rate.Secondly, we should establish a positive type financial management thoughts.
22、 Software is changed, intelligence changes financial management technology makes the enterprise market analysis and financial the precision of prediction of financial process, greatly improve degree of certainty, uncontrolled relatively reduced the risk is to abate. In this case enterprise should im
23、plement positive type of financial management strategy. One is bold decrease retained sex operating funds occupied, make better use of the capital without consideration buffer factors; second it is positive study and grasp the market opportunities, and actively introduce his new projects and new pro
24、ducts. The past due to production management, the enterprise staff small scale, organizational structure relatively simple less, then to the financial departments is relatively simple, financial positions unknown, one division of the phenomenon of several positions hold very general, makes the accou
25、nting division system can not be implemented, jobs can have mutual supervision and restriction role; Small and medium-sized enterprise accounting accounts set chaos, accounting data distortion phenomenon exists generally, property accounts inconsistent, even to cope with the bank, taxation, industry
26、 and commerce departments of check, set a few sets bill; Lack of scientific of enterprise assets management control, easy to cause the loss of enterprise assets.2.Overall management, advancing with The Times now, modern financial management concept changed enterprise financial management focus, requ
27、irements of traditional financial theory innovation. In the new economic era, on one hand, dissemination of information, processing, feedback speed and science and technology development faster and faster, more fierce market competition; On the other hand, the information networking, the integration
28、 of science and technology and the global economy integration, cause enterprise cooperation between the more extensive. This will necessarily require companies to mutual communication and cooperation between, through sharing of resources, realize the win-win between enterprises. The financial manage
29、ment of an enterprise must implement the competition and cooperation are unified to the open management mode, based on the enterprise external financial, future financial shift, forming the government finance, financial, business operators maininvester financial and employees of state financial coex
30、ist（二）financial management innovation concrete way 1.Concept.Change enterprise financial management The rise of knowledge-based economy, creating enterprise wealth material capital to elements of intellectual capital, enterprise financial management cannot only pegged to the physical assets and fina
31、ncial capital, must change their ideas. One is to know the knowledge capital, namely understand knowledge capital origin, characteristics, elements and expressional form; 2 it is to admit the knowledge capital, namely recognized the knowledge capital is part of the total capital of enterprise knowle
32、dge capital and enterprise, recognized market value and the development of the enterprise, the knowledge capital should be closely with enterprise wealth; 3 it is to want to attention and utilize the knowledge capital, the enterprise should not only for knowledge creation and commercialization of as
33、sets to provide the corresponding developing knowledge capital management, and fully utilize the knowledge capital as the enterprise provides continuous profit growth. In the era of knowledge economy, financial personnel should establish a new financial concepts. One is the information concepts, in
34、a market economy environment, economic information is commodity, accounting information is also a commodity, any goods have value, accounting information also has value. Financial personnel must strengthen information concepts, attention and enterprise development and change of relevant factors. 2 i
35、t is developing ideas, enterprise of pursuit is long-term sustainable development of enterprise financial management, financial behavior must be fully considered the long-term effects of enterprise, in pursuit of profits at the same time, reasonable arrangement of financial structure, overcome enter
36、prise financial decision-making short-term tendentiousness. Three is the risk perception, enterprises financial activity environment complex and changeable, inevitably should assume certain risk, financial personnel should be set up to prevent risks to tackle concepts, make more risk plans, may happ
37、en to minimize the risk of harm degree. 2. To establish and perfect the financial management system. First of all, sets up the financial management system of consciousness, and make the institutions are binding. Small and medium-sized enterprises should attach great importance to strengthen leader f
38、irst financial management system of construction, clearly a complete financial system can help enterprises to standardize the financial operations, reduce artificial factors make management problems, strengthen the assets especially important enterprise to the management of assets and control, reduc
39、ing the risk of enterprise. Secondly, to establish various specific financial system. Should establish its position division, particularly to rotation system and a non-compatible positions, such as accountant and cashier and not let a person, but to the same position as the same time, as the term is
40、 due and certain, at this period, he shall execute rotation, it is very good for the mutual supervision between different jobs, but also to a certain extent the enterprise funds and ensure the safety of the other property. Finally, standard accounting, improve the level of fundamental accounting wor
41、k. Accountant course use, must comply with the relevant laws, each general ledger, accounts MingXiZhang, such as between day-books each GouJi, content clearly, can really reflect the enterprises financial condition, accounting statements, etc material will according to relevant provision to make, an
42、d in compliance with the accounting law of the tax law, and other laws and regulations requests to make the enterprise accounting information for the enterprise can truly all the financial analysis and decision truthful and complete financial data. 3.Increase the investment ability. Small and medium
43、-sized enterprise policymakers should be abandoned by experience or subjective feeling, rely on the old set forehead-smacking management mode of decision-making, and we should attach importance to the scientific demonstration and analysis of investment, pay attention to strengthen their financial ma
44、nagement knowledge, increase the investment decision-making level, and improve the success rate of investment project. Meanwhile, small and medium-sized enterprise leaders need to pay attention to improving financials professional level, standardize finance operation, standard accounting, to encoura
45、ge financial personnel positive update their professional knowledge, like this can help enterprises to collect accurate, reliable investment information, a scientific analysis, trying to avoid risk gain the most benefit, make the right investment decisions. 4. Speed up the construction of social inf
46、ormation network and improve enterprise informationization. Our infomationization management level and the western developed countries still lag behind, through to accelerate network construction, and further optimize network pace social environment. Judging from the enterprise itself, we should giv
47、e IT technology and advanced management concept together, carry on business process reengineering, accelerate internal information construction, establish and perfect the enterprise internal network for the implementation of the financial network, provide the guarantee. Meanwhile to construct the ne
48、twork financial system security. Implement financial network faces prominent problem it is safe problem. First of all, need to formulate relevant laws and policies to legal means to strengthen the network security. Secondly, from the maintenance of the security of the system management, establishing
49、 scientific and strict financial internal control system, and from developing software to the hardware management, from organizations set to personnel management, from system operation to the document material management, from the system environment control to the computer virus prevention and eliminate and other aspects shall establish a set of effective measures, to e