大数据时代企业财务管理的变革  

On the Reform of Enterprise Financial Management in Big Data Era

作　　者：陶海映 李治国[1,2] 林纾 TAO Hai-ying;LI Zhi-guo;LIN Shu(Finance and Economics College of Jimei University,Xiamen 361021,China;Business Administration College of Jimei University,Xiamen 361021,China)

机构地区：[1]集美大学财经学院,福建厦门361021 [2]集美大学地方财政绩效研究中心,福建厦门361021 [3]集美大学工商管理学院,福建厦门361021

出　　处：《集美大学学报（哲学社会科学版）》2019年第1期67-71,共5页Journal of Jimei University：Philosophy and Social Sciences

基　　金：福建省教育厅中青年教师教育科研项目(JAS160239);集美大学校基金项目(SD201604)

摘　　要：企业活动的关键要素正在逐渐"无形化",影响企业价值的关键因素不再是传统的有形要素的投入,而是无形化的数据资源。大数据时代企业财务管理应该从企业战略的高度,积极运用大数据挖掘和创新融资的方式方法,注重无形的战略因素在投资决策模型中的运用。同时,由于"无形化",企业各项要素流动性加剧,大数据时代企业财务管理也应该比以往更加重视企业营运资本的管理。The key elements of enterprise activity are gradually"invisible".The key factor influencing enterprise value is not the input of traditional tangible elements,but the intangible data resource.In the era of big data,the financial management of enterprises should take advantage of the way and method of excavating and innovating financing actively from the height of enterprise strategy,and pay attention to the application of invisible strategic factors in the investment decision-making model.At the same time,because of the"invisible"and the aggravation of the mobility of the various elements of the enterprise,the financial management of enterprises in big data era should pay more attention to the management of the working capital of the enterprise than ever before.

关 键 词：大数据时代 企业财务管理 无形化 

分 类 号：F275[经济管理—企业管理]