供给侧改革下的财务管理创新
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摘要
宏观层面的供给侧改革背景是经济增长"新常态",任务是"三去一降一补",实质是技术、制度全要素生产率创新,核心是质量与效率。宏观层面的供给侧改革任务可从企业微观财务管理层面找到合理的解释,财务管理理论创新要以学科体系流程再造、边界打破、研究群体扩充为方向,财务管理实务创新主要以组织结构、制度、技术创新为着眼点,最后提出财务管理创新的建议。文章为非经济产业的供给侧改革研究拓宽了微观层面的新视野。
The macro background of reform of the supply side is a "new normal" of economic growth, the task is the "three to one drop a complement", the essence is total factor productivity innovation including technology, system. The core is the quality and efficiency. The supply side of the macro reform tasks can be found from the microscopic enterprise financial management level with a reasonable explanation. The innovation of financial management theory should process discipline system reengineering, boundary breaking, the research group expanded as the direction. The financial management practice mainly goes on organization structure, system innovation, technology innovation as the starting point. Finally it puts forward suggestions for the financial management innovation. The thesis provides a new view of the micro-level in the research of supply-side reform in non-economic sectors.
The macro background of reform of the supply side is a "new normal" of economic growth, the task is the "three to one drop a complement", the essence is total factor productivity innovation including technology, system. The core is the quality and efficiency. The supply side of the macro reform tasks can be found from the microscopic enterprise financial management level with a reasonable explanation. The innovation of financial management theory should process discipline system reengineering, boundary breaking, the research group expanded as the direction. The financial management practice mainly goes on organization structure, system innovation, technology innovation as the starting point. Finally it puts forward suggestions for the financial management innovation. The thesis provides a new view of the micro-level in the research of supply-side reform in non-economic sectors.
引文
[1]黄剑.论创新驱动理念下的供给侧结构性改革[J].河北经贸大学学报,2016,(9):12-18.
[2]孙大鹏,王玉霞.供给侧管理的理论渊源与中国创新[J].财经问题研究,2016,(6):12-18.
[3]张继德,胡月.新常态下企业财务管理创新动因、初始条件与策略研究[J].会计研究,2016,(8):58-64.
[4]张盛勇,许楠.企业财务管理创新影响因素研究[J].财经问题研究,2016,(3):104-110.
[5]梁勇,干胜道.基于内涵式发展的高校财务管理创新[J].四川师范大学学报(社会科学版),2017,(3):794-84.
[6]汤倩.供给侧改革与企业财务政策的战略性调整[J].财务与会计,2016,(2):68-70.
[7]冯巧根.供给侧改革与管理会计创新[J].会计之友,2016,(7):128-133.
[8]王常忠.企业财务管理体制演变与创新模式探析[J].商业时代,2013,(27):96-97.
[9]李勇辉,白利鹏.基于”互联网+”视角的财会技能教学研究[J].商业会计,2017,(15):119-121.
[2]孙大鹏,王玉霞.供给侧管理的理论渊源与中国创新[J].财经问题研究,2016,(6):12-18.
[3]张继德,胡月.新常态下企业财务管理创新动因、初始条件与策略研究[J].会计研究,2016,(8):58-64.
[4]张盛勇,许楠.企业财务管理创新影响因素研究[J].财经问题研究,2016,(3):104-110.
[5]梁勇,干胜道.基于内涵式发展的高校财务管理创新[J].四川师范大学学报(社会科学版),2017,(3):794-84.
[6]汤倩.供给侧改革与企业财务政策的战略性调整[J].财务与会计,2016,(2):68-70.
[7]冯巧根.供给侧改革与管理会计创新[J].会计之友,2016,(7):128-133.
[8]王常忠.企业财务管理体制演变与创新模式探析[J].商业时代,2013,(27):96-97.
[9]李勇辉,白利鹏.基于”互联网+”视角的财会技能教学研究[J].商业会计,2017,(15):119-121.