财务共享:理论与趋势  

Financial Sharing:Theory and Trends

作　　者：罗斌元[1] 李晓[1] LUO Bin-yuan;Li Xiao(Henan Polytechnic University,Jiaozuo)

机构地区：[1]河南理工大学

出　　处：《财务与金融》2021年第6期54-59,共6页Accounting and Finance

基　　金：河南理工大学人文社会科学研究基金“河南省科技金融模式创新研究”(SKND2021-01)。

摘　　要：财务共享作为一种新型的集中式组织管理模式,在集团企业管控实践中发挥了重要作用。然而,由于没有在理论层面厘清财务共享的本质、动因、目的、定位、边界等基本问题,导致在财务共享的实践过程中出现了大量问题。本文就财务共享的几个基本理论问题展开探讨,并结合新一代信息技术预测其未来的发展趋势,以期为财务共享的理论研究和实践应用贡献力量。As a new type of centralized organizationjil management mode,financial sharing has played an important role in the management and control practice of group enterprises.However,since the essence,motivation,purpose,orientation,boundary and other basic issues of financial sharing have not been clarified at the theoretical level,a large number of problems have arisen in the practice of financial sharing.This paper discusses several basic theoretical issues of financial sharing,and combines the new generation of information technology to predict its future development trend,and aims to contribute to the theoretical research and practical application of financial sharing.

关 键 词：财务共享 财务转型 数字经济 

分 类 号：F230[经济管理—会计学]