摘要
伴随互联网的迅速发展,对O2O模式下的电商企业财务管理的问题研究已成为理论界研究的热点。以国内电商企业领导者阿里巴巴集团为例,其财务管理体系主要包括财务组织模式、会计信息披露模式、预算管理模式和财务信息管理模式四个方面。同时阿里巴巴在财务管理理念、内部管理制度、人力资本配置及财务治理体制等方面,存在与O2O模式不相适应的现象。电商企业财务管理的改革和优化涵盖了财务理念、内部管理、网络财务管理、业务流程再造等诸多方面。
Financial management of e-commerce firms in the O2 O mode has become a focus of theoretical studies with the rapid development of the internet. Take Alibaba,a leading e-commerce firm in China,for example. Its financial management system incorporates 4 major sections,namely,financial organization mode,accounting information disclosure mode,budget management mode and financial information management mode. In addition,it has been discovered that Alibaba ＇ s financial management principles,internal management system,human capital distribution and financial control system,etc. are incompatible with the requirements of the O2 O mode. For the reform and optimization of financial management of similar companies,multiple elements have to be take into account such as financial principles,internal management,network financial management and reconstruction of business processes,etc.
出处
《吉林工程技术师范学院学报》
2016年第7期36-38,52,共4页
Journal of Jilin Engineering Normal University
基金
安徽省教育厅高校人文社会科学研究重点项目(SK2015A587)
