摘要
文章以企业财务系统的运行过程和结果为研究对象,运用柔性理论、系统论和整合理论与方法,探究了企业财务柔性的本质。论文章界定了企业财务柔性的内涵;演绎了企业财务柔性的特征;揭示了企业财务柔性功能;分析了企业财务柔性的经济后果——企业财务柔性效应。研究结论表明:企业财务柔性是企业系统的一种适应财务环境的动态变化和系统的不确定性、有效管理财务风险的财务综合调控能力;它不仅是提高企业核心竞争力的一种新的有效途径,而且是有利于财务资源优化配置及有效管理财务风险的一种长效机制。
With the operation process and results of corporate financial system as research object,using the theory and methods of flexibility,system and integration,the article inquires the essence of corporate financial flexibility.It defines the connotation of corporate financial flexibility,deduces its features,reveals its functions,analyzes its economic consequences-corporate financial flexibility effect.The research conclusions indicate that the corporate financial flexibility is a kind of financial integrated control power in corporate system.It is not only a new effective approach for enterprises to adapt to system uncertainty and dynamic changes in the financial environment and to manage financial risk,but also a long-term mechanism to improve the distribution efficiency of financial resources.This paper aims at enriching and expanding the flexibility theory of enterprise finance system,as well as providing new path-dependence and governance model for enterprises to improve financial management and effectively cope with the current global financial crisis.
出处
《会计研究》
CSSCI
北大核心
2010年第6期62-69,共8页
Accounting Research
基金
国家社科基金项目"社会审计系统柔性机理与应用策略研究"(项目编号:08BJY026)资助
