电商环境下企业财务管理创新研究

　　摘要

　　在互联网技术和移动网络技术高度发达的当今社会,企业的电子商务化运作趋势是不可逆转的。从最幵始的阿里巴巴到现在的京东、唯品会,从QQ软件到微信支付,从支付宝到余额宝,甚至到如今很火的钱大掌柜,各个公司的渗透性营销也横扫网络广告和微信朋友圈,微信二维码扫一扫也成了热门词汇等等,短短的十几年时间,我国的网络发展日新月异。

　　互联网的发展在给企业带来机会的同时加剧了企业间的竞争,全球范围内的企业和消费者都将成为电子商务活动的直接参与者。对企业来说,原有的市场地位和竞争格局面临着重新“洗牌”的形势,在这样一个变(经济环境瞬息万变)、快(“快鱼”吃“慢鱼”)、多(全球竞争强手多)的竞争环境中,中国企业怎样才能提高竞争力,怎样才能立于不败之地? 21世纪企业管理信息化是当今企业应对经济全球化、从事国际商务活动的通行证,也是参与国际竞争与分工必备的手段。

　　企业管理信息化的关键是财务管理的信息化。作为企业管理的重要组成部分的财务管理如果可以进行有效的信息化,将会给企业创造更多的经济效益。财务管理工作在企业管理中占据着重要的位置,企业的存在就是为了盈利,如果财务管理工作做的不到位,企业的存在就失去了价值,企业的发展也毫无意义。

　　电子商务时代,企业的发展更加需要做好财务管理工作,那么,财务管理该如何适应电子商务时代的新变化?该如何实现自己的信息化呢?要解决这些问题,我们首先就要了解电子商务对我们传统财务管理形成了哪些冲击,电子商务环境下的财务管理相对于传统财务管理来说有哪些创新。这就是本文的研究意义所在。

　　本文首先从电子商务环境下的财务管理研究的背景和意义出发,探讨了国内外学者对这个问题的理论研究和看法。在第一章的背景下引出电子商务的概念,然后详细的介绍了电子商务的特征、分类以及企业要进行电子商务的基本流程,让读者对电子商务有一个清晰的认识。有了这样的认识之后,第三章就探讨电子商务环境下的财务管理的变化,具体包括电子商务环境财务管理环境,财务目标的具体内涵、财务研究对象、财务管理内容、电子商务环境的财务管理组织结构、电子商务环境财务管理业务流程的变化。第四章主要介绍电子商务环境下的财务管理创新分析,主要从财务管理学的基本内容和功能实现上,对其在电子商务新环境下所表现出来的新特点进行分析。第五章结论对全文进行了总结。

　　本文的创新主要在于写作思路上突破了把电子商务财务管理等同于网络财务管理的理念,认为电子商务环境下的财务管理并不只是研究或者开发某些财务软件,而是应该首先建立一种理念,将传统财务管理理论进行修正、完善和更新,将传统财务管理的流程进行再造、财务管理组织结构进行重构,从理论和实践两方面下手,使之成为适应于电子商务环境的一种科学、先进的管理理念、管理方法和管理技术。

　　由于笔者学识和时间所限,文章还存在诸多不足。文章从头至尾,都是文字叙说’缺乏案例分析,显得枯燥呆板。总的来说,文章的研究还存在较大的提升空间。

　　关键词:电子商务环境;财务管理;创新

　　Abstract

　　In today's society of Internet technology and mobile network technology ishighly developed ,the electronic commerce operation of enterprises is anirreversible trend. From the beginning of the Alibaba to JingDong, vipshop,fromQQ software to Micro message payment, pay treasure to the balance fromthe treasure, even up to now very the fire money to the shop keeper,permeability marketing companies also swept across the network advertisingand Micro message circle of fiiends, Micro message sweep into two-dimensionalcode the popular vocabulaiy and so on, just a few years time, our networkdevelopment change rapidly.

　　The development of the Internet brings opportunity to the enterprise at thesame time intensified competition among enterprises, direct participantsworldwide businesses and consumers will become the electronic commerceactivities. For enterprises, the existing market position and competition facing re -"shuffle" situation, in such a variable (economic environment vary from minute tominute), fast (thequick" eat "slow fish"),multiple (global competitorsmore) competition environment, how to improve the competitiveness ofenterprises China, how to remain invincible? In twenty-first Century the enterprisemanagement information is the response to the economic globalization, enterprisesengaged in international business activities of the pass, but also to participatein international competition and division of the necessary means. The key ofenterprise information management is the financial management informationsystem. As an important part of enterprise management financial management if cancarry out effective information will create more economic benefits to theenterprise. Financial management occupies an important position in the enterprisemanagement The enterprise is in order to profit, if the financial managementwork is not in place,the existence of the enterprise lost value, enterprisedevelopment is meaningless.

　　The age of electronic commerce, enterprise development more needto improve the financial management, financial management, then, how to adapt tonew changes in the age of electronic commerce? How to realizetheir information? To solve these problems, we must first understand the electroniccommerce form which impactonour traditionalfinancialmanagement, financial management under the electronic commerceenvironment is relative to the traditional financial management have whatinnovation. This is where the significance of this study.

　　This paper from the research background and the significance of the financialmanagement under the electronic commerce environment starting, discussesthe theories and views on the issue of scholars at home and abroad. We introducethe concept of electronic commerce in the first chapter,the background, andthen describes in detail the characteristics of e-commerce .The basicflow classification and enterprise to the electronic commerce, make readers havea clear understanding to the electronic commerce. With this understanding, the thirdchapter will discuss the changes in financial management under electroniccommerce environment, including financial management environment of electroniccommerce, changes in financial management group specific connotation, financialtarget, financial research content of financial management, e-commerce,e-commerceenvironment structure of financial management business process. The fourth chaptermainly introduces the analysis of financial management innovation under theelectronic commerce environment, the basic content and functions from themain financial management system, to the new characteristics of their performancein the new e-commerce environment analysis. The fifth chapter is the conclusion ofthe thesis is summarized.

　　The innovation of this paper lies in the thinking of writing broke through thee-commerce financial management as the network financial managementconcepts,financial management under the electronic commerce environment notonly the research or the development of certain financial software. But should firstestablish a concept, the traditional financial management theory ,improve andupdate, the traditional financial management process reengineering, organization offinancial management structure reconstruction ,start from the two aspects of theoryand practice, so as to adapt to the electronic commerce environment in ascientific and advanced management concept, management method andmanagement technology.

　　Due to the limitation of the author's knowledge and time,this article also hasmany deficiencies. The article from first to last, are the text narrative,lack theanalysis of cases, boring machine. In general, there are a lot of room forimprovement in this research.

　　Keywords: Electronic commerce environment; Financial management;Innovation

　　目录

　　摘要

　　Abstract

　　1、绪论

　　1.1研究背景与意义

　　1.2国内外的研究现状

　　1.2.1国外研究概况

　　1.2.2国内研究概况

　　2、电子商务综述

　　2.1电子商务的概念

　　2.2电子商务的分类

　　2.3电子商务的特征

　　2.4电子商务的基本流程

　　2.5电子商务环境下企业的经营理念

　　2.5.1追求“持续创新”

　　2.5.2牢记“速度取胜”

　　2.5.3体现“顾客至上”

　　3、电子商务对企业财务管理的影响

　　3.1财务管理环境的变化

　　3.2电子商务环境下财务目标的不同

　　3.3电子商务环境下的财务研究对象的变化

　　3.4电子商务环境下的财务管理内容的变化

　　3.4.1无形资产成为财务管理的主要内容

　　3.4.2电子商务财务管理中的风险管理

　　3.5电子商务环境下的财务管理组织结构的变化

　　3.6电子商务环境下的财务管理业务流程的变化

　　4、电子商务环境下的财务管理创新分析

　　4.1财务管理内容创新

　　4.2财务管理功能实现创新

　　4.2.1电子商务环境下财务管理工具的创新

　　4.2.2基于支付模式的财务管理创新

　　4.2.3财务管理人员工作地点的创新

　　4.3电子商务环境下财务理念的创新

　　4.3.1 “零”的理念

　　4.3.2竞争合作思想

　　4.4电子商务环境下企业筹资渠道的创新

　　5、结论

　　参考文献

　　致谢