探析现代企业财务管理的“金四方”模式  

A Probe into the Modern Enterprise Financial Management of the “Golden Quartet” Model

作　　者：黄电[1] 

机构地区：[1]湛江师范学院商学院,广东湛江524048

出　　处：《湛江师范学院学报》2012年第1期169-171,共3页Journal of Zhanjiang Normal College

摘　　要：当前的财务管理模式在财务制度、财务评价、风险与内控以及价值管理等方面越来越不能满足企业的需要,在这种情况下,新的现代化企业财务管理模式呼之欲出。"战略—业务—执行—共享"四位一体的财务管理"金四方"模式将会是未来企业财务管理发展的一个重要方向。在这种新颖模式下,将同时伴随着企业财务管理职能的转变及带来财务制度的创新。As the current model of financial management in the financial system, financial evaluation, risk management, internal control and value are increasingly unable to meet the needs of enterprises, the new modern enterprise financial management is ready to come out. ＂Strategy -- Business -- Executive -- share＂ as the ＂four in one＂ financial management ＂golden quartet＂ model will be the future development of corporate financial management is an important direction. This new mode will also be accompanied by changes in corporate financial management functions and to bring innovative financial system.

关 键 词：财务管理 职能 金四方 模式 

分 类 号：F234.4[经济管理—会计学]