企业动态财务规划系统研究  

Research on Dynamic Financial Planning System

作　　者：吴中春[1] 

机构地区：[1]南京审计学院,210036

出　　处：《会计研究》2009年第4期31-37,共7页Accounting Research

摘　　要：传统财务规划不再能够满足价值管理的需要。现代财务规划更强调基于长期行为分析的战略支持性财务规划。本文构建一个用于战略决策模拟分析的动态财务规划系统,并借助于系统动力学原理和方法建立一个动态财务规划系统模拟基模。本文认为,如果在动态财务规划系统基模基础上结合企业实际建立更具针对性的动态财务规划系统模型,则将有助于企业价值管理。Modern financial planning emphasizes strategic supporting financial planning based on the analysis of long-term behavior.This paper builds a dynamic financial planning system for strategic decision-making simulation analysis with the help of system dynamics.This paper holds that the traditional financial planning is insufficient to meet the needs of modern financial planning,and the establishment of a more targeted dynamic financial planning model based on the basic model of dynamic financial planning system and the actual business would definitely contribute to the management of enterprise value.

关 键 词：财务规划 动态性 价值 

分 类 号：F275[经济管理—企业管理] N94[经济管理—国民经济]