中国企业财务管理能力体系构建与认证研究
|
摘要
国家“十二五”发展规划中明确提出,我国经济实现持续增长需要“转变发展方式、调整产业结构”,而促进经济增长的核心是市场主体中的企业,因此,促进企业发展是“重中之重”。众所周知,企业发展的核心取决于技术创新和企业管理,而企业管理的核心是财务管理。然而,当前我国企业财务管理现状并不乐观,财务管理水平远未达到国际水准,其根本原因在于我国企业财务管理能力与跨国公司相比还存在不小的差距,比如：资金管理不善、财务信息化水平不高、全面预算形同虚设、现代财务管理理念和手段缺失、与资本市场对接能力较差等问题。因此,如何有效提升和改善我国企业财务管理能力就成为亟需解决的一项重大问题,而解决问题的关键是要企业提升和加强现代企业财务管理能力,如何促进企业加强和提升财务管理能力,一方面需要理论界对企业财务管理能力进行系统阐述、科学界定,形成完整的指标体系,企业用可量化和可评价的指标体系来度量企业财务管理能力高低,便于企业对照要求找差距、取长补短、迎头赶上；也便于与先进企业之间的横向比较,找出差距和短板。另一方面政府相关职能管理部门可根据企业财务管理能力指标体系包含的内容建立一套科学、合理、有效的评价认证体系,以此认证体系来引导和推动我国企业更多的投入人力、物力和财力来加强财务管理,重视财务管理,以此认证体系推动企业财务管理能力提升和财务管理水平提高。
本文选题研究具有积极的理论和现实意义。理论意义主要表现在：有助于进一步明确企业财务管理能力的概念,弥补目前已有研究中缺乏对企业财务管理能力认证体系研究的空白,有助于解决企业财务管理能力科学评价问题。现实意义主要体现在：一是从企业角度看,实施企业财务管理能力认证,有利于推动企业运用现代财务管理方法,推动企业管理升级,提升企业管理创新能力,改善我国企业财务管理落后现状,缩小与世界发达国家先进企业的差距。二是从政府角度来看,有利于转变财政部门以及其他政府管理部门支持企业方式,进一步发挥政府各部门宏观调控经济的职能,特别是市场经济下发挥财政等政府职能部门的作用,支持和促进企业发展,强化对企业财务管理的职能；还可为财政等政府职能部门进行财政资金分配、政策扶持资金的投放以及出台扶持企业发展政策提供依据。三是从利益相关者角度来看,实施企业财务管理能力认证,有利于投资者、债权人、供应商、消费者等其他利益相关者根据认证结果作为判断企业财务管理能力以及企业管理能力的依据,从而判断企业投资价值,促进企业不断创造价值。
本文在开篇导论中交代了研究背景、研究意义、研究方法和主要创新点和不足等内容,接着第二章通过研究企业能力内涵,在分析资源学派、能力学派和企业动态理论各种观点基础上,研究企业能力主要分为三种：技术能力、功能性能力(产品开发能力、生产能力、营销能力)和管理能力；在管理能力中重点分析财务管理能力,研究财务管理理论研究的发展脉络,分析财务管理的内容和职能；总结学术界对财务能力和财务管理能力的论述；界定财务管理能力内涵的理论依据是企业能力理论,指出财务管理能力不同于财务能力,得出财务管理能力的内涵是指企业在实施企业财务战略时,以持续的学习创新能力为核心组织各种财务活动、配置内外部财务资源、整合内外部财务关系时注意防范财务风险,这一系列过程中所拥有的或形成的专有资源和关键技能。
第三章创新性的提出了构成我国企业财务管理能力的六要素即财务战略管理能力、学习创新能力、内部资源配置能力、外部资源整合能力、风险管理能力、财务表现(价值创造)能力(维度)。学习创新能力维度的提出是基于企业发展是硬道理,而作为促进企业发展的财务管理能力的全面提升需要持续学习和创新来支撑；财务战略作为企业战略的重要子战略,必须发挥体现支持企业发展战略的财务战略管理能力；基于企业的发展在于以尽可能少的资源获取更多收益的效率性提出了内部资源配置能力和外部资源整合能力维度；基于企业发展必须要统筹兼顾发展的同时,要时刻保持控制风险的安全性,提出了风险管理能力维度；企业绩效最终通过财务报告的形式展示,提出了财务表现能力维度。同时在分析财务管理能力六要素相互关联的基础上,对财务管理能力构成六要素(维度)分别阐述了每一要素的内涵、重要性和所包含的具体指标体系。
第四章以我国企业财务管理密切相关的《企业财务通则》为依据,系统地论述了我国企业财务管理相关内容,目的是为了有效地与理论上构建的财务管理能力所包含的内容全面对照,从而查找当前我国企业财务管理能力存在的深层次问题,这些财务管理外在表现的问题正是财务管理能力不足的内在因素所导致的结果。我国财务管理上存在着产权结构相对单一导致的股本结构不合理、公司法人治理结构有待完善、CFO制度缺失、财务管理职能不能及时转变、财务管控制度体系不健全不完善、资金管理不善且使用效率低下、财务信息化水平不高且迟迟不能取得突破、则务预算特别是全面预算苍白无力、财务约束与激励效率低下导致财务信息质量不高、财务人才队伍建设不合理等十种主要问题。如何解决这些问题,最有效的途径是建立一套科学的财务管理能力评价体系,促进和引导企业提升财务管理能力。这对推动市场经济发展、提高企业核心竞争力、转变政府职能等方面都有着极其深远的意义。同时阐述了政府推动实施财务管理能力认证具备公共管理学、制度经济学和管理控制学等理论支持。从公共管理学角度上来分析政府具有公共管理职能,通过认证这一间接管理方式,正是体现政府转变职能,向市场传递企业价值创造能力的相关信息,引导社会资源向更具竞争力的企业流动,推动社会资源合理有效配置。从制度经济学角度上分析通过认证这种制度安排,促进企业将内部信息转化为外部信息,利益相关者通过获取企业财务管理能力信息判断企业投资价值,从而在一定程度上缓解信息不对称问题,缓解委托-代理问题。从管理控制学角度上来分析通过认证来评价企业财务控制效果,将这一综合效果分解为人员、信息、生产、销售等多方面的控制效果,从财务控制一窥企业管理控制的全貌,促进企业及时发现和解决管理中存在的问题,以保持正确的发展方向,实现企业可持续健康发展。
第五章从实践应用角度上,有选择性的重点借鉴IS09000、企业资信评级、商学院认证体系等国际上对认证的成功实施经验,从三种认证的认证程序、指标体系、认证方式、职能作用等方面系统描述,最终对这三种认证体系的共同之处予以总结,便于我国实施企业财务管理能力认证的借鉴。
第六章对理论上构建的企业财务管理能力的六大指标体系,通过专家访谈、重点问卷调查等形式,从实践应用的角度上对理论上构建的财务管理能力指标体系予以界定,最终形成了15个一级指标,27个二级指标,64个三级指标构成的实践应用指标体系。对每一个财务管理能力的构成要素分别由两到三个一级指标构成：财务战略能力基于财务战略是公司战略的子战略,以产权结构和公司治理结构的基础为支撑,提出了由财务战略合理性、产权结构合理性和公司治理结构合理性三个指标构成；学习创新能力主要体现在企业高管和财务队伍的能力素质提高上,提出由财务中高层作用发挥、财务人才队伍建设两个指标构成；内部资源配置能力基于对企业内部资源的有效配置和最大化效用发挥的角度,提出了由财务信息化管理水平、全面预算管理水平、资金管理水平三个指标构成；外部资源整合能力站在财务协调企业外部一切可以利用的资源上来分析,提出了由产融结合、对接资本市场、协调利益相关者三个指标构成；风险控制能力是对财务风险和其他风险的防范,立足长远,协调好长期和短期、局部和全面、眼前和长远关系的角度上,提出了由财务风险管理水平和全面风险控制水平两个指标构成；财务表现能力主要是通过财务报告和财务绩效展示,提出了由财务报告质量和财务管理效果两个指标构成。并对这些指标体系的具体评价方法和标准做了详细论述。
第七章主要解决怎样进行财务管理能力认证问题,要明确财务管理能力认证相关机构及相关要求,确定财务管理能力认证实施流程,建立财务管理能力认证信息服务平台,阐明财务管理能力认证结果的应用。明确企业财务管理能力认证体系的认可主体应该由政府机构担任,其主要职能是对申请取得财务管理能力认证资格的机构进行认可,并实行监督管理。认证主体可以是从事证券期货业务的会计师事务所、资产评估事务所,以及具备从事证券市场资信评级业务的资信评级机构。认证应采用强制认证和自愿认证相结合的方式,从财务管理能力认证的程序上进行了详细的阐述,并明确了认证结果的应用领域。
The national "Twelfth Five-Year" plan explicitly mentions that the transformation of development pattern and industrial restructuring should be the guarantee of sustained economic growth. Meanwhile, enterprise as an important market participant is the core in promoting economic growth. Consequently, promoting the development of enterprises should be a priority for all. However, the current situation of financial management of enterprises is not optimistic. The level of financial management in China is far away from meeting international standards. The primary cause is that there is a considerable gap about the ability of financial management between domestic and international enterprises such as management deficiency of cash, low level of informatization on financial information, comprehensive budgeting that exist in name only, absence of philosophy and method of modern financial management, low ability of joining capital market and so on. Hence, how to upgrade and improve the ability of financial management has become a significant issue needed to be solved urgently. The key is to strengthen the ability of enterprise on modern financial management. On the one hand, the ability of financial management needs to be addressed systematically and defined scientifically in theory in order to construct an integrated index system. The enterprise can apply a set of quantitative and operable index to measure the ability of financial management to find out the gap with requirements and advanced enterprises and catch up by learning from each other finally. On the other hand, government's functional departments can set a scientific, rational and effective authentication and evaluation index system according to the index system of financial management ability. This system can guide and promote the enterprise to increase input on human, material and financial to strengthen and value the financial management. And the ability and level of enterprise financial management can also get promoted by this system as well.
This paper has positive theoretical and practical meanings. Theoretically, this paper is helpful to make more explicit the definition of enterprise financial management ability to fill the blanks and to resolve the issues about the authentication system on enterprise financial management ability in previous research. Practically, first and foremost, for enterprises the authentication on enterprise financial management ability can drive the enterprises to employ modern financial management method and to upgrade the management innovation ability. So the backward situation of enterprise management in our country can get changed and the gap with advanced enterprises in developed countries can be narrowed. Secondly, for government, it is helpful to change the way to support enterprises by financial departments and other government administrations to play their functions in macro-adjustment and control effectively. Especially under the modern market economy condition, the financial departments can play an important role in supporting and promoting the development of enterprises and in strengthening the function about the financial management of enterprises. Beyond that, authentication system on enterprise financial management ability can provides basis for financial departments to allocate financial funding, launch policy support funding and introduce policies on support the enterprises'development. Thirdly, for stakeholders, authentication system offers the investors, creditors, suppliers, customers and other stakeholders the evidence to judge the ability of enterprises on financial management and enterprise management in order to judge the investment prospect and to urge the enterprises to continuously create values as well.
This paper gives the background, meaning, method, main innovations and deficiency of this research in the introduction part.In the following second chapter, by analyzing the resource school, ability school and dynamic company theory, this paper divide the essence of enterprise ability into three aspects:technical ability, functional ability (product development ability, production ability, marketing ability) and management ability. In management ability, this paper focuses on financial management, discuss the development of financial management theory, and analyze the content and function of financial management; define ability school as the underlying theory to define the contents of financial management ability. This paper points out that financial management ability is totally different with financial ability. When the enterprise is operating its financial strategy, the enterprise organizes different kinds of financial activities, allocate internal and external financial resources, and integrate internal and external financial relationships with the sustainable innovation and learning ability as the core. During the operation of financial strategy, the enterprise also has to pay attention to evade financial risks. The content of financial management ability is the exclusive resources and key skills owned or formed in a series of these activities.
Chapter3put forward the concept of six factors that constitute the financial management ability a in an innovative way including financial strategy management ability, innovation and learning ability, internal resources allocation ability, external resources integration ability, risk management ability and financial performance (value creation) ability (dimension). The dimension of innovation and learning ability is raised on the foundation that development is the fundamental principle for enterprises. As a result, innovation and learning ability is the basis to improve financial management ability comprehensively. Financial strategy is an important sub-strategy of enterprise strategy so that the financial management ability is of great significance to support the entire enterprise strategy. Because the development of enterprise lies in the max revenue with minimum resources, this requires the internal resources allocation ability and external resources integration ability. The development of enterprise must persist in overall consideration and managing risk as well, so the safety requires the risk management ability. Finally, the performance of enterprises muse is reflected by financial statements, so financial performance dimension is proposed. This chapter states the content, significance and specific indexes of these six factors (dimension) respectively on the basis of the analysis on correlation of these six factors.
Chapter4systematically expounds the related contents of enterprise financial management in our country based on the "Financial Regulations for Enterprises" which is closed related to enterprise financial management. Through systematically analyzing the basic components of current enterprise financial management in China, we can a complete comparison with the contents of financial management ability in theory to set precondition to identify the existing problems in enterprise financial management ability in China. Throng reviewing the deep-seated problems in current enterprises financial management which are results of lack of financial management ability. There are ten major problems in financial management in China:unreasonable capital structure due to the of singularity property right structure, incomplete structure for corporate governance, lack of CFO system, lagging transformation of financial management functions, irrational financial control and management system, poor and inefficient funding management, weak and usefulness of financial budget especially the comprehensive budget, low level of informatization on financial information and make slow progress, poor financial information quality thanks to inefficiency of financial motivation and restriction and flawed financial talent group. The most effective way is to set a scientific authentication and evaluation index system on financial management ability which can greatly guide and promote the enterprise financial management ability. This is meaningful for the development of market economy, increasing the core competitive power of enterprises, transforming government functions and so on. Government launches the authentication system on financial management ability including public management theory, institutional economics theory and management control theory. From the angle of public management, the government has the function of public management. And authentication as an indirect management approach reflected the transforming government functions that pass the information about value creation ability of enterprises to the market, guide movement of resource to more competitive enterprises, and propel better social resource allocation. From the angle of institutional economics theory, authentication as an institutional arrangement can encourage enterprises externalizes their internal information. As result, stakeholders can judge the investment value by obtaining authentication t information about the financial management ability. This can partly reduce the information asymmetry problem in order to ease principal-agent problem. From the angle of management control theory, authentication as an evaluation of the performance of financial control can be separated into control effects including human resource, information, production, marketing and so on. Consequently, the full view of management control can be reflected by the financial control to encourage enterprises identify and solve, problems in management in time so as to achieve healthy sustainable development in a right direction.
Chapter5discusses this paper practically and selectively references the successful experience of ISO9000, credit-evaluation system and business school certification system. This paper details and summarizes the authentication processes, index system, authentication pattern and functional roles of previous three authentication systems in order to offer guidance of the implement of authentication on financial management ability in China.
In chapter6, according to six index systems of enterprise financial management ability constructed in theory, a practical index system constituted by15first-class indexes,27second-class indexes and64three-class indexes is finally built by means of expert interviews, questionnaire on key points and so on. Every factor of financial management ability contains2to3first-class indexes:as financial strategy is a sub-strategy of enterprise strategy, financial strategy management ability is measured by rationality of financial strategy, rationality of property right structure and rationality of corporate governance structure based on property right structure and corporate governance structure; innovation and learning ability is largely reflected by the improvement of competencies of the executive and finance staff which contains two indexes:the role of middle and senior financial managers and construction of financial talent group; resources integration ability is measured by informationization and management level of financial information, management level of comprehensive budget and level of funding management which are derived from efficient allocation of internal resources and utility maximization; organizational and coordination ability which established in the integration of all available external resources contains three indexes including industrial-financial business model, contact with capital market and coordination of stakeholders; risk management ability which based on the precaution of financial and other risks and coordination of the relationships between long and short, part and overall, nearsighted and far-sighted can be measured by two indexes including level of financial risk management and level of control of overall risk; financial performance ability reflected by financial statements and financial performance can be measured by quality of financial statements and effect of financial management. And chapter7demonstrates the detailed authentication method and standards as well.
Chapter7is aimed at the problem how to implement the authentication of financial management ability. It is necessary to clarify the related organization and requirements and implementation process of authentication. An information service platform of authentication information of financial management ability should be set up and the application fields of authentication results are also illustrated. The confirmation principle of authentication of financial management ability must be government agencies to confirm the qualification of applicant applying for authentication principles and to carry out supervision. The authentication principles can be accounting firm and futures-related business, property assessment institutions and credit rating agency qualified in securities. The authentication should choose a combination of compulsory authentication and voluntary authentication. The final part elaborates on the process of authentication of financial management ability and clarifies the application fields of authentication results.
本文选题研究具有积极的理论和现实意义。理论意义主要表现在：有助于进一步明确企业财务管理能力的概念,弥补目前已有研究中缺乏对企业财务管理能力认证体系研究的空白,有助于解决企业财务管理能力科学评价问题。现实意义主要体现在：一是从企业角度看,实施企业财务管理能力认证,有利于推动企业运用现代财务管理方法,推动企业管理升级,提升企业管理创新能力,改善我国企业财务管理落后现状,缩小与世界发达国家先进企业的差距。二是从政府角度来看,有利于转变财政部门以及其他政府管理部门支持企业方式,进一步发挥政府各部门宏观调控经济的职能,特别是市场经济下发挥财政等政府职能部门的作用,支持和促进企业发展,强化对企业财务管理的职能；还可为财政等政府职能部门进行财政资金分配、政策扶持资金的投放以及出台扶持企业发展政策提供依据。三是从利益相关者角度来看,实施企业财务管理能力认证,有利于投资者、债权人、供应商、消费者等其他利益相关者根据认证结果作为判断企业财务管理能力以及企业管理能力的依据,从而判断企业投资价值,促进企业不断创造价值。
本文在开篇导论中交代了研究背景、研究意义、研究方法和主要创新点和不足等内容,接着第二章通过研究企业能力内涵,在分析资源学派、能力学派和企业动态理论各种观点基础上,研究企业能力主要分为三种：技术能力、功能性能力(产品开发能力、生产能力、营销能力)和管理能力；在管理能力中重点分析财务管理能力,研究财务管理理论研究的发展脉络,分析财务管理的内容和职能；总结学术界对财务能力和财务管理能力的论述；界定财务管理能力内涵的理论依据是企业能力理论,指出财务管理能力不同于财务能力,得出财务管理能力的内涵是指企业在实施企业财务战略时,以持续的学习创新能力为核心组织各种财务活动、配置内外部财务资源、整合内外部财务关系时注意防范财务风险,这一系列过程中所拥有的或形成的专有资源和关键技能。
第三章创新性的提出了构成我国企业财务管理能力的六要素即财务战略管理能力、学习创新能力、内部资源配置能力、外部资源整合能力、风险管理能力、财务表现(价值创造)能力(维度)。学习创新能力维度的提出是基于企业发展是硬道理,而作为促进企业发展的财务管理能力的全面提升需要持续学习和创新来支撑；财务战略作为企业战略的重要子战略,必须发挥体现支持企业发展战略的财务战略管理能力；基于企业的发展在于以尽可能少的资源获取更多收益的效率性提出了内部资源配置能力和外部资源整合能力维度；基于企业发展必须要统筹兼顾发展的同时,要时刻保持控制风险的安全性,提出了风险管理能力维度；企业绩效最终通过财务报告的形式展示,提出了财务表现能力维度。同时在分析财务管理能力六要素相互关联的基础上,对财务管理能力构成六要素(维度)分别阐述了每一要素的内涵、重要性和所包含的具体指标体系。
第四章以我国企业财务管理密切相关的《企业财务通则》为依据,系统地论述了我国企业财务管理相关内容,目的是为了有效地与理论上构建的财务管理能力所包含的内容全面对照,从而查找当前我国企业财务管理能力存在的深层次问题,这些财务管理外在表现的问题正是财务管理能力不足的内在因素所导致的结果。我国财务管理上存在着产权结构相对单一导致的股本结构不合理、公司法人治理结构有待完善、CFO制度缺失、财务管理职能不能及时转变、财务管控制度体系不健全不完善、资金管理不善且使用效率低下、财务信息化水平不高且迟迟不能取得突破、则务预算特别是全面预算苍白无力、财务约束与激励效率低下导致财务信息质量不高、财务人才队伍建设不合理等十种主要问题。如何解决这些问题,最有效的途径是建立一套科学的财务管理能力评价体系,促进和引导企业提升财务管理能力。这对推动市场经济发展、提高企业核心竞争力、转变政府职能等方面都有着极其深远的意义。同时阐述了政府推动实施财务管理能力认证具备公共管理学、制度经济学和管理控制学等理论支持。从公共管理学角度上来分析政府具有公共管理职能,通过认证这一间接管理方式,正是体现政府转变职能,向市场传递企业价值创造能力的相关信息,引导社会资源向更具竞争力的企业流动,推动社会资源合理有效配置。从制度经济学角度上分析通过认证这种制度安排,促进企业将内部信息转化为外部信息,利益相关者通过获取企业财务管理能力信息判断企业投资价值,从而在一定程度上缓解信息不对称问题,缓解委托-代理问题。从管理控制学角度上来分析通过认证来评价企业财务控制效果,将这一综合效果分解为人员、信息、生产、销售等多方面的控制效果,从财务控制一窥企业管理控制的全貌,促进企业及时发现和解决管理中存在的问题,以保持正确的发展方向,实现企业可持续健康发展。
第五章从实践应用角度上,有选择性的重点借鉴IS09000、企业资信评级、商学院认证体系等国际上对认证的成功实施经验,从三种认证的认证程序、指标体系、认证方式、职能作用等方面系统描述,最终对这三种认证体系的共同之处予以总结,便于我国实施企业财务管理能力认证的借鉴。
第六章对理论上构建的企业财务管理能力的六大指标体系,通过专家访谈、重点问卷调查等形式,从实践应用的角度上对理论上构建的财务管理能力指标体系予以界定,最终形成了15个一级指标,27个二级指标,64个三级指标构成的实践应用指标体系。对每一个财务管理能力的构成要素分别由两到三个一级指标构成：财务战略能力基于财务战略是公司战略的子战略,以产权结构和公司治理结构的基础为支撑,提出了由财务战略合理性、产权结构合理性和公司治理结构合理性三个指标构成；学习创新能力主要体现在企业高管和财务队伍的能力素质提高上,提出由财务中高层作用发挥、财务人才队伍建设两个指标构成；内部资源配置能力基于对企业内部资源的有效配置和最大化效用发挥的角度,提出了由财务信息化管理水平、全面预算管理水平、资金管理水平三个指标构成；外部资源整合能力站在财务协调企业外部一切可以利用的资源上来分析,提出了由产融结合、对接资本市场、协调利益相关者三个指标构成；风险控制能力是对财务风险和其他风险的防范,立足长远,协调好长期和短期、局部和全面、眼前和长远关系的角度上,提出了由财务风险管理水平和全面风险控制水平两个指标构成；财务表现能力主要是通过财务报告和财务绩效展示,提出了由财务报告质量和财务管理效果两个指标构成。并对这些指标体系的具体评价方法和标准做了详细论述。
第七章主要解决怎样进行财务管理能力认证问题,要明确财务管理能力认证相关机构及相关要求,确定财务管理能力认证实施流程,建立财务管理能力认证信息服务平台,阐明财务管理能力认证结果的应用。明确企业财务管理能力认证体系的认可主体应该由政府机构担任,其主要职能是对申请取得财务管理能力认证资格的机构进行认可,并实行监督管理。认证主体可以是从事证券期货业务的会计师事务所、资产评估事务所,以及具备从事证券市场资信评级业务的资信评级机构。认证应采用强制认证和自愿认证相结合的方式,从财务管理能力认证的程序上进行了详细的阐述,并明确了认证结果的应用领域。
The national "Twelfth Five-Year" plan explicitly mentions that the transformation of development pattern and industrial restructuring should be the guarantee of sustained economic growth. Meanwhile, enterprise as an important market participant is the core in promoting economic growth. Consequently, promoting the development of enterprises should be a priority for all. However, the current situation of financial management of enterprises is not optimistic. The level of financial management in China is far away from meeting international standards. The primary cause is that there is a considerable gap about the ability of financial management between domestic and international enterprises such as management deficiency of cash, low level of informatization on financial information, comprehensive budgeting that exist in name only, absence of philosophy and method of modern financial management, low ability of joining capital market and so on. Hence, how to upgrade and improve the ability of financial management has become a significant issue needed to be solved urgently. The key is to strengthen the ability of enterprise on modern financial management. On the one hand, the ability of financial management needs to be addressed systematically and defined scientifically in theory in order to construct an integrated index system. The enterprise can apply a set of quantitative and operable index to measure the ability of financial management to find out the gap with requirements and advanced enterprises and catch up by learning from each other finally. On the other hand, government's functional departments can set a scientific, rational and effective authentication and evaluation index system according to the index system of financial management ability. This system can guide and promote the enterprise to increase input on human, material and financial to strengthen and value the financial management. And the ability and level of enterprise financial management can also get promoted by this system as well.
This paper has positive theoretical and practical meanings. Theoretically, this paper is helpful to make more explicit the definition of enterprise financial management ability to fill the blanks and to resolve the issues about the authentication system on enterprise financial management ability in previous research. Practically, first and foremost, for enterprises the authentication on enterprise financial management ability can drive the enterprises to employ modern financial management method and to upgrade the management innovation ability. So the backward situation of enterprise management in our country can get changed and the gap with advanced enterprises in developed countries can be narrowed. Secondly, for government, it is helpful to change the way to support enterprises by financial departments and other government administrations to play their functions in macro-adjustment and control effectively. Especially under the modern market economy condition, the financial departments can play an important role in supporting and promoting the development of enterprises and in strengthening the function about the financial management of enterprises. Beyond that, authentication system on enterprise financial management ability can provides basis for financial departments to allocate financial funding, launch policy support funding and introduce policies on support the enterprises'development. Thirdly, for stakeholders, authentication system offers the investors, creditors, suppliers, customers and other stakeholders the evidence to judge the ability of enterprises on financial management and enterprise management in order to judge the investment prospect and to urge the enterprises to continuously create values as well.
This paper gives the background, meaning, method, main innovations and deficiency of this research in the introduction part.In the following second chapter, by analyzing the resource school, ability school and dynamic company theory, this paper divide the essence of enterprise ability into three aspects:technical ability, functional ability (product development ability, production ability, marketing ability) and management ability. In management ability, this paper focuses on financial management, discuss the development of financial management theory, and analyze the content and function of financial management; define ability school as the underlying theory to define the contents of financial management ability. This paper points out that financial management ability is totally different with financial ability. When the enterprise is operating its financial strategy, the enterprise organizes different kinds of financial activities, allocate internal and external financial resources, and integrate internal and external financial relationships with the sustainable innovation and learning ability as the core. During the operation of financial strategy, the enterprise also has to pay attention to evade financial risks. The content of financial management ability is the exclusive resources and key skills owned or formed in a series of these activities.
Chapter3put forward the concept of six factors that constitute the financial management ability a in an innovative way including financial strategy management ability, innovation and learning ability, internal resources allocation ability, external resources integration ability, risk management ability and financial performance (value creation) ability (dimension). The dimension of innovation and learning ability is raised on the foundation that development is the fundamental principle for enterprises. As a result, innovation and learning ability is the basis to improve financial management ability comprehensively. Financial strategy is an important sub-strategy of enterprise strategy so that the financial management ability is of great significance to support the entire enterprise strategy. Because the development of enterprise lies in the max revenue with minimum resources, this requires the internal resources allocation ability and external resources integration ability. The development of enterprise must persist in overall consideration and managing risk as well, so the safety requires the risk management ability. Finally, the performance of enterprises muse is reflected by financial statements, so financial performance dimension is proposed. This chapter states the content, significance and specific indexes of these six factors (dimension) respectively on the basis of the analysis on correlation of these six factors.
Chapter4systematically expounds the related contents of enterprise financial management in our country based on the "Financial Regulations for Enterprises" which is closed related to enterprise financial management. Through systematically analyzing the basic components of current enterprise financial management in China, we can a complete comparison with the contents of financial management ability in theory to set precondition to identify the existing problems in enterprise financial management ability in China. Throng reviewing the deep-seated problems in current enterprises financial management which are results of lack of financial management ability. There are ten major problems in financial management in China:unreasonable capital structure due to the of singularity property right structure, incomplete structure for corporate governance, lack of CFO system, lagging transformation of financial management functions, irrational financial control and management system, poor and inefficient funding management, weak and usefulness of financial budget especially the comprehensive budget, low level of informatization on financial information and make slow progress, poor financial information quality thanks to inefficiency of financial motivation and restriction and flawed financial talent group. The most effective way is to set a scientific authentication and evaluation index system on financial management ability which can greatly guide and promote the enterprise financial management ability. This is meaningful for the development of market economy, increasing the core competitive power of enterprises, transforming government functions and so on. Government launches the authentication system on financial management ability including public management theory, institutional economics theory and management control theory. From the angle of public management, the government has the function of public management. And authentication as an indirect management approach reflected the transforming government functions that pass the information about value creation ability of enterprises to the market, guide movement of resource to more competitive enterprises, and propel better social resource allocation. From the angle of institutional economics theory, authentication as an institutional arrangement can encourage enterprises externalizes their internal information. As result, stakeholders can judge the investment value by obtaining authentication t information about the financial management ability. This can partly reduce the information asymmetry problem in order to ease principal-agent problem. From the angle of management control theory, authentication as an evaluation of the performance of financial control can be separated into control effects including human resource, information, production, marketing and so on. Consequently, the full view of management control can be reflected by the financial control to encourage enterprises identify and solve, problems in management in time so as to achieve healthy sustainable development in a right direction.
Chapter5discusses this paper practically and selectively references the successful experience of ISO9000, credit-evaluation system and business school certification system. This paper details and summarizes the authentication processes, index system, authentication pattern and functional roles of previous three authentication systems in order to offer guidance of the implement of authentication on financial management ability in China.
In chapter6, according to six index systems of enterprise financial management ability constructed in theory, a practical index system constituted by15first-class indexes,27second-class indexes and64three-class indexes is finally built by means of expert interviews, questionnaire on key points and so on. Every factor of financial management ability contains2to3first-class indexes:as financial strategy is a sub-strategy of enterprise strategy, financial strategy management ability is measured by rationality of financial strategy, rationality of property right structure and rationality of corporate governance structure based on property right structure and corporate governance structure; innovation and learning ability is largely reflected by the improvement of competencies of the executive and finance staff which contains two indexes:the role of middle and senior financial managers and construction of financial talent group; resources integration ability is measured by informationization and management level of financial information, management level of comprehensive budget and level of funding management which are derived from efficient allocation of internal resources and utility maximization; organizational and coordination ability which established in the integration of all available external resources contains three indexes including industrial-financial business model, contact with capital market and coordination of stakeholders; risk management ability which based on the precaution of financial and other risks and coordination of the relationships between long and short, part and overall, nearsighted and far-sighted can be measured by two indexes including level of financial risk management and level of control of overall risk; financial performance ability reflected by financial statements and financial performance can be measured by quality of financial statements and effect of financial management. And chapter7demonstrates the detailed authentication method and standards as well.
Chapter7is aimed at the problem how to implement the authentication of financial management ability. It is necessary to clarify the related organization and requirements and implementation process of authentication. An information service platform of authentication information of financial management ability should be set up and the application fields of authentication results are also illustrated. The confirmation principle of authentication of financial management ability must be government agencies to confirm the qualification of applicant applying for authentication principles and to carry out supervision. The authentication principles can be accounting firm and futures-related business, property assessment institutions and credit rating agency qualified in securities. The authentication should choose a combination of compulsory authentication and voluntary authentication. The final part elaborates on the process of authentication of financial management ability and clarifies the application fields of authentication results.
引文
[1]巴塞尔银行监管委员会.外部信用评级与内部信用评级体系[M].北京：中国金融出版社,2004.
[2]财政部企业司编写.企业财务通则解读[M].北京：中国财政经济出版社.2010.
[3]蔡昌银,企业核心能力与财务管理能力研究[J],经济师,2006,(1)：233-234.
[4]蔡维灿.基于企业可持续发展的财务能力培育研究[J].湖北社会科学,2011,(3)：71-74.
[5]查剑秋等.战略管理下的企业内控与企业价值关系实证研究[J].审计研究,2009,(1)：76-80.
[6]常建坤、王永贵.顾客关系能力的关键维度及其对顾客资产的驱动过程研究——基于顾客的视角[J].管理世界,2007,(11)：162-163.
[7]陈爱早,企业财务核心竞争力探析[J],财会通讯,2008,(3)：44-45.
[8]陈共荣、龚慧云.构建现代企业财务分析学的思考[J].财经理论与实践,1996,(5)：33-35.
[9]陈键.银企关系与信贷可获得性、贷款成本——基于2003年NSSBF调查的实证分析[J].财贸经济,2008,(1)：86-93.
[10]陈晶璞、宋效中,企业财务核心能力的理论辨析,财政与金融[J],2007,(6)：159-160.
[11]陈晶璞.论企业财务能力[J].技术经济,2005,(7)：60-61.
[12]陈晶璞.企业财务能力评价模型[J].燕山大学学报,2005,(9)：423-427.
[13]陈玉珍.财务风险控制与企业财务核心能力的提升[J].会计之友,2007,(6下)：86-87.
[14]陈峥.基于彭罗斯内生成长论的现代人力资源管理创新[J].中央财经大学学报,2010(4)：76-81.
[15]程宏伟.试论财务管理能力[J].上海会计,2002,(2)：31-33.
[16]程晓陵等.公司治理结构对内部控制有效性的影响[J].审计研究,2008,(4)：53-61.
[17]程新生.信用风险管理：从内部绩效评价到客户公司治理风险评价——基于LS公司信用风险管理系[J].会计研究,2010,(12)：76-81.
[18]池国华.信用经济下企业应收账款的全程管理模式[J].管理世界,2009,(6)：176-177.
[19]丁胜红、盛名泉.人本资本信息披露研究[J].《财会月刊》,2009,(4)：7-8.
[20]丁友刚、胡兴国,内部控制、风险控制与风险管理——基于组织目标的概念解说与思想演进[J].会计研究,2007,(12)：51-54.
[21]董保宝、葛宝山、王侃.资源整合过程、动态能力与竞争优势：机理与路径[J].管理世界,2011,(3)：92-101.
[22]杜晓荣.企业战略管理的财务支撑体系研究[J].商业现代化,2007,(3)：67.
[23]杜晓荣.企业战略管理的财务支撑研究[J].生产力研究,2007,(10)：143-145.
[24]樊行健.会计学科的国际协调[J].财会月刊,2004,(A1)：7-8.
[25]樊行健.现代财务经济分析学[M].成都：西南财经大学出版社,2004.
[26]范磊.财务管理能力提升模型(FMCIM)应用研究[D].复旦大学,2008：2-3.
[27](美)方红星、王宏译.COSO制定发布.企业风险管理——整合框架[M].大连：东北财经大学出版社.2005.
[28]方红星等.公司特征、外部审计与内部控制信息的自愿披露——基于沪市上市公司2003—-2005年年报的经验研究[J].会计研究,2009,(10)：44-52.
[29][美]方红星主译.Treadway委员会发起组织委员会(COSO)制定发布并授权翻译.内部控制——整合框架[M].大连：东北财经大学出版社.2008.
[30]谷奇峰、丁慧平.企业能力理论研究综述[J].北京交通大学学报(社会科学版),2009,(1)：17-22.
[31]顾新莲.提高财务管理能力,增强企业财力[J].山西统计,2002,(5)：41.
[32]郭小金、熊凌云,厘清企业财务资源整合的几点认识[J],商业会计,2012,(05)：16-17.
[33]郝成林,齐荣光,郭江山,企业财务竞争力研究[J],财会通讯,2006,(3)：70-71.
[34]郝成林、段英文、刘世英.刍探财务管理的核心能力要素[J].财会月刊(会计版),2005,(11)：13-14.
[35]何韧.银企关系与银行贷款定价的实证研究[J].财经论丛,2010,(1)：57-63.
[36]贺小刚、李新春、方海鹰.动态能力的测量与功效：基于中国经验的实证研究[J].管理世界,2006,(3)：94-103.
[37]黄国良、钟晓东、丁长军.企业财务能力提升问题研究[J].煤炭经济研究,2003,(11)：50-51.
[38]黄世忠.强化公司治理完善控制环境[J].财会通讯,2001,(1)：33-34.
[39](英)吉尔.所罗门、阿瑞斯.所罗门著.李维安、周建译.公司治理与问责制.大连：东北财经大学出版社[M].2006.
[40]蒋卫平,企业财务战略管理——一个企业能力理论视角[J],财经理论与实践,2011,(06)：67-70.
[41]焦豪、魏江、崔瑜.企业动态能力构建路径分析：基于创业导向和组织学习的视角[J]管理世界,2008,(4)：91-106.
[42](荷)杰普.布勒姆,梅农.范多恩,皮亚士.米托尔著.程志刚、张翎、张劲译著.SOX环境下的IT治理[M].大连：东北财经大学出版社.2008.
[43]靳能全.基于核心竞争力的企业财务能力维度研究[J].未来与发展,2010,(4)：61-64.
[44]李彬斌,浅析企业财务管理的创新能力[J],现代商业,2011,(36)：250-251.
[45]李连华等.我国内部控制研究的思想主线及其演变：1985-2005.会计研究[J],2007,(3)：71-78.
[46]李维安.现代企业活力理论与评价[M].北京：中国财政经济出版社,2001.
[47]李享.美国内部控制实证研究：回顾与启示[J].审计研究,2009,(1)：87-96.
[48]刘红薇.财政部：构建企业财务管理能力认证体系[N].经理日报,2011-11-10.
[49]刘红薇.调整完善财政与企业的财务关系[N].中国财经报,2011-11-3.
[50]刘明辉.内部控制鉴证：争论与选择[J].会计研究,2010, (9)：43-50.
[51]刘亚军、刘长庚.基于资源和知识的企业内生成长理论[J].经济问题探索,2008,(3)：91-94.
[52]刘益、陶蕾、王颖.零售商的供应关系稳定性_信任与关系风险间的关系研究[J].预测,2009,(1)：36-41.
[53]刘永泽、池国华主编.企业内部控制制度设计和操作指南[M].大连：大连出版社.2011.
[54]刘玉廷、朱海林、王宏著.中国内部控制改革与发展[M].北京：经济科学出版社.2010.
[55]刘玉廷等.提升企业内部控制有效性的重要制度安排——关于实施企业内部控制注册会计师审计的有关问题[J].会计研究,2010,(7)：3-10.
[56]刘真敏、魏顺泽.企业财务核心竞争力的研究[J].会计之友,2009,(12下)：70-72.
[57](美)罗伯特.安东尼,维杰伊.戈文达拉扬著.刘霄仑,朱晓辉译.管理控制系统.北京：人民邮电出版社[M].2010.
[58]罗宏、陈燕.财务能力与企业核心能力的相关性[J].当代财经,2003,(12)：109-111.
[59]骆良彬等.基于AHP的上市公司内部控制质量模糊评价[J].审计研究,2008,(6)：84-96.
[60]马君、陈锟、朱南.基于企业持续竞争优势的隔离机制研究[J].华东经济管理,2005,(1)：64-67.
[61]美国管理会计师协会(IMA)发布.张先治,袁克利主译.财务报告内部控制与风险管理[M].大连：东北财经大学出版社：2008.
[62]孟从敏,论企业财务的核心竞争能力[J],会计之友,2009,(8)：32-33.
[63]孟焰等.萨班斯法案404条款执行效果及借鉴[J].审计研究,2010,(3)：96-100.
[64]缪艳娟.企业内控规范实施机制的新制度经济学分析[J].会计研究,2010,(11)：33-39.
[65]牟文、程宏伟.论财务管理能力[J].经济体制改革,2002,(3)：56-58.
[66]潘琰等.论内部控制理论之构建：关于内部控制基本假设的探索[J].会计研究,2008,(2)：63-67.
[67]泮微微.IS09000认证体系趋势理性研究[J].中国新技术新产品,2009,(16)：78.
[68]企业内部控制编委会编著.企业内部控制配套指引解读与案例分析[M].上海：立信会计出版社.2010.
[69]邱冬阳等.内部控制信息披露与IPO抑价——深圳中小板市场的实证研究[J].会计研究,2010,(10)：34-39.
[70]施金影.企业财务能力分析体系探讨[J].会计之友,2009, (2下)：26-27.
[71]施京京.IS09000认证全面解读[J].中国质量技术监督,2005：51-52.
[72]施先旺.内部控制理论的变迁及其启示[J].审计研究,2008,(6)：79-83
[73]斯蒂芬.A.罗斯.公司理财[M].北京：机械工业出版社,2009
[74][美]斯蒂文.M.布瑞格著.南京大学会计与财务研究院译.会计控制最佳实务[M].大连：大连出版社.2009.
[75]宋献中、罗宏.核心能力、财务核心能力与企业价值创造[C].第九届财务学科建设研讨会论文集,2003.
[76]孙群、汪清.论企业财务核心能力[J].安徽大学学报(哲学社会科学版),2003,(2)：116-121.
[77]孙新宪、胡建琦,财务核心能力研究,财会通讯[J],2006,(12)：36-39.
[78]唐春晖.知识、动态能力与企业持续竞争优势[J].当代财经,2003,(10)：68-70.
[79]陶志峰、陈殷华、易卫平.企业的动态能力分析框架[J].生产力研究,2001,(6)：139-141。
[80]汪克夷.上市公司投资者关系管理的维度构成与测量[J].东北大学学报(社会科学版),2010,(1)：29-33.
[81]王保平等编著.企业内部控制操作实务与案例分析[M].北京：中国财政经济出版社.2010.
[82]王斌、高晨.组织设计、管理控制系统与财权制度安排[J].会计研究,2003,(3)：15-22.
[83]王海林.内部控制能力评价的IC-CMM模型研究[J].会计研究,2009,(10)：53-59
[84]王化成.20世纪西方财务管理的五次浪潮[N].中国财经报,1997-11-08.
[85]王化成.财务管理研究[M].北京：中国金融出版社.2006.
[86]王庆成.关于财务管理学体系的研究[M].财务研究(1).1991.
[87]王庆喜、宝贡敏.企业资源理论述评[J].经济学研究,2004,(9)：6-11.
[88]王稳等.企业风险管理理论的演进与展望[J].审计研究,2010,(4)：96-100
[89]王贤斌、董必荣.资源基础论与代理问题[J].财贸研究,2007,(5)：145-146.
[90]王小军.论企业财务管理能力的内涵及建设[J].太原城市职业技术学院学报,2008,(2)：21-22.
[91]王竹泉等.控制结构+企业文化：内部控制要素新二元论[J].会计研究,2010,(3)：28-35
[92]魏红英.提升财务管理能力的思考[J].求实,2006,(1)：162-163.
[93]吴超鹏、吴世农.管理者行为与连续并购绩效的理论与实证研究[J].管理世界,2008,(7)：126-133.
[94]吴树畅.环境不确定条件下企业动态财务能力的分析框架[J].财务与金融,2011,(2)：25-29.
[95]吴水澎.财务会计基本理论研究[M].沈阳：辽宁人民出版社.1996.
[96]吴炎太等.基于生命周期的信息系统内部控制风险管理研究[J].审计研究,2009,(6)：87-92
[97]谢全胜.谈企业核心竞争力的另类源泉——财务能力[J].金融与经济,2005,(5)：78-79.
[98]谢志华.内部控制：本质与结构[J].会计研究,2009,(12)：70-75.
[99]徐可、徐二明.企业资源学派与能力学派的回顾与比较[J].经济管理,2002,(2)：10-17.
[100]徐玉德编著.企业内部控制设计与实务[M].北京：经济科学出版社.2009.
[101]阎达五,陆正飞,论财务战略的相对独立性——兼论财务战略及财务战略管理的基本特征[J],会计研究,2000,(09)：2-6.
[102]阎达五、杨有红.内部控制框架的构建[J].会计研究,2001,(2)：9-14.
[103]杨敏,企业财务核心竞争力探究[J],财会研究,2008,(11)：63-64.
[104]杨雄胜.内部控制的性质与目标：来自演化经济学的观点[J].会计研究,2006,(11)：45-52.
[105](美)尤金.F.布里格姆,菲利普.R.戴夫思,王化成,黄磊(译).中级财务管理[M].第八版.北京：中国人民大学出版社,2009.
[106]尤金.F.布里格姆.中级财务管理[M].北京：中国人民大学出版社,2009.
[107](‘美)詹姆斯.C.范霍恩,刘志远(译).财务管理与政策[M].第十二版.大连：东北财经大学出版社,2011.
[108]詹姆斯.C.范霍恩.财务管理与政策[M].大连：东北财经大学出版社,2011.
[109]张和玉,企业财务核心能力的综合评价[J],财务探索,2007,(3)：22-23.
[110]张继德.企业内部控制基本规范实施与操作[M].北京：经济科学出版社.2009.
[111]张继德编著.企业内部控制配套指引实施与操作[M].北京：经济科学出版社.2011.
[112]张洁.试论财务管理能力[J].现代审计与会计,2004,(6)：52.
[113]张俊民.企业财务分析[M].北京：经济科学出版社,1996.
[114]张龙平等.美国内部控制审计的制度变迁及其启示[J].会计研究,2009,(2)：75-80
[115]张倩、陈兴述,企业财务核心竞争力构成要素及其关系辨析[J],财会通讯,2008,(7)：43-44.
[116]张淑英、刘朝臣、王琳.安徽省上市公司综合财务能力实证分析[J].技术经济,2008,(1)：120-125.
[117]张先治、韩季瀛.现代财务分析[M].北京：中国财政经济出版社,2003.
[118]张先治.构建中国财务分析体系的思考[J].会计研究,2001, (6)：33-39.
[119]张先治.会计报表演变与财务管理变革[J].会计之友,2003,(7)：18.
[120]张先治等.基于投资者需求的上市公司内部控制实证分析[J].会计研究,2004,(12)：55-61
[121]张晓杰.建立矩阵式内部控制机制的设想[J].审计研究,2010,(3)101-104.
[122]张昕.基于能力理论的企业财务管理能力评价研究[J].企业家天地,2007,(1)：92-93.
[123]张星文.企业财务能力诊断指标体系的构建[J].财会月刊,2003,(A12)：12-13.
[124]张颖等.我国企业内部控制有效性及其影响因素的调查与分析[J].审计研究,2010(1)：75-81.
[125]赵华、张鼎祖,企业财务柔性的本原属性研究[J],会计研究,2006,(06)：63-69.
[126]郑石桥等.内部控制结构类型、影响因素及效果研究[J].审计研究,2009,(1)：81-86.
[127]郑伟,企业财务资源整合探讨[J],财会通讯,2008,(09)：28-31.
[128]钟玮等.内部控制系统要素功能耦合与动态演进[J].审计研究,2010,(4)：52-56.
[129]周普,陈兴述,财务核心竞争力评价指标权重设计[J],财会通讯,2007,(3)：42-43.
[130]周普、陈兴述,企业财务核心竞争力评价指标探讨[J],财会通讯,2006,(9)： 23-24.
[131]朱华建,集团化商业企业管控的借鉴[J],湖北社会科学,2011,(2)：85-87.
[132]朱华建、张盛勇、高宏伟,21世纪以来我国内部控制研究主题及述评[J],会计研究,2011,(11)：57-64.
[133]朱华建、付业宁,《国有企业预算管理及改进研究》[J],中国发展,2012,(8)：34-38.
[134]朱开悉.财务管理目标与企业财务核心能力[J].财经论丛,2001, (5)：50-56.
[135]朱开悉.企业财务核心能力及其报告[J].会计研究,2002,(2)：41-44.
[136]庄亚明、李金生、何建敏.企业成长的内生能力模型与实证研究[J].科研管理,2008,(5)：155-166.
[137]Amit.R, Schoemaker, P.J.H. Strategic assets and organizational rent [J]. Strategic Management Journal, March 1993:33-46.
[138]Arner Douglas, Hsu Berry, Pu Lifen. Credit Rating in China [J].Chinese Law & Government,2010,3:3-7.
[139]Barney, J.B. Is the Resource-Based View a Useful Perspective for Strategic Management Research? Yes [J]. Academy of Management Review, January 2001:41-56
[140]Barney, J.B. Gaining and sustaining competitive advantages Reading, MA:Addison-Wesley,1997.
[141]Barney,J.B.Firm resources and sustained competitive advantage[J].Journal of Management, January 1991:99-120.
[142]Birger Wernerfelt. A Resource-Based View of the Firm[J]. Strategic Management Journal, June 1984:171-180.
[143]C.K. Prahalad, Gary Hamel. The core competence of the corporation [J]. Harvard Business Review, June 1990:1-15
[144]C.Marston. The Organization of the Investor Relations Function by Large UK Quoted Companies [J]. University of Northumbria Newcastle UK, March 1996:477-488.
[145]Catherine L. Wang and Pervaiz K. Ahmed. Dynamic capabilities:A review and research agenda [J]. International Journal of Management Reviews, March 2007:31-51
[146]Christine Oliver. Sustainable Competitive Advantage:Combining Institutional and Resource-Based view. Strategic Management Journal,1997 (9):697-713
[147]Collis, D.J, Montgomery, C.A. Corporate Strategy:Resources and the Scope of the Firm, Irwin:McGraw -Hill,1997.
[148]Conner, K.R. A historical comparison of resource-based theory and five schools of thought within industrial organization economics:do we have a new theory of the firm [J]. Journal of Management, January 1991:121-154.
[149]David J. Teece. Explicating Dynamic Capabilities:The Nature and Micro foundations of (Sustainable) Enterprise Performance [J]. Strategic Management Journal, August 2007:1319-1350.
[150]David. J. Teece, Gary Pisan. The Dynamic Capabilities of Firms:An Introduction [J]. International Institute for Applied Systems Analysis, October 1994:94-103
[151]Dierickx.L, Cool.K. Asset stock accumulation and sustainability of competitive advantage [J]. Management Science, December 1989:1504-1511.
[152]Dorothy Leonard-Barto. Core Capabilities and Core Rigidities:Paradox in Managing New Product Development [J]. Strategic Management Journal, February 1992:111-125.
[153]Enzin K.Stahl, Kurt Matzler, Hans H. Hinterhuber. Linking customer lifetime value with shareholder value [J]. Industrial Marketing Management, March 2003.267-279.
[154]Fama E F, Jensen M C. Separation of Ownership and Control. Journal of Law and Economics,1983.301-325
[155]Fama E F.Efficent Capital Markets:A Review of Theory and Empirical Work. Journal of Finance, May 1970.383-242.
[156]Heinz K. Stahl, Kurt Matzler, Hans H. Hinterhuber. Linking customer lifetime value with shareholder value [J].Industrial Marketing Management, May 2003:267-279.
[157]Kathleen M. Eisenhard, Jeffrey A. Martin. Dynamic capabilities:What are they? [J].Strategic Management Journal, October 2000:1105-1121.
[158]Lei-Yu Wu.Applicability of the resource-based and dynamic-capability views under environmental volatility [J]. Journal of Business Research, January 2010:27-31.
[159]Leonard-Barton, Dorothy. Core Capabilities and Core Rigidities:A Paradox in Managing New Produce Development [J].Strategic Management Journal,1992, 13:111-125.
[160]Meyer.M.H, A.ELehnerd.The Power of Product Platforms; Building Value and Cost Leadership. New York:The Free Press,1997.224-231.
[161]P.N. Subba Narasimha. Strategy in Turbulent Environments:The Role of Dynamic Competence [J]. Managerial and Decision Economics, June 2001:201-212.
[162]P.N.Subba,Narasimba. Strategy in Turbulent Environments:The Role of Dynamic Competence. Managerial and Decision Economics Management.Dects.Ecom 2001 (22)
[163]Penrose, E.T. The theory of the growth of the firm [J]. New York:Wiley,1959.
[164]Peteraf,M.A.The cornerstones of competitive advantage:A resource-based view[J].Strategic Management Journal, March 1993:171-180.
[165]Raffia's and Zolfo's.Determining key capabilities of a firm using analytic hierarchy process. Production Economics,2002 (7):24-39.
[166]Stein, J.C. Internal Capital Markets and the Competition for Corporate Resources. Working paper, May 1995.
[167]Teece D, Pisano G, Shuen A. Dynamic Capabilities and Strategic Management[J].Strategic Management Journal,1997,18 (7):509-533.
[168]Wernerfeh B.A Resource-Based View of the Firm[J]. Strategic Management Journal, 1984,5 (2):171-180.
[169]Winter S.GUnderstanding dynamic capabilities.working paper, Regan and H. Joes Center, the Wharton School, University of Pennsylvania, WP 2002, (5)
[170]Zollo M, Winter S G. Deliberate learning and the Evolution of Dynamic Capabilities [J]. Organization Science,2002,13 (3):339-351.
[171]Zott C. Dynamic Capabilities and Emergence of Intra-Industry Differential Firm Performance:Insights from a Simulation Study [J].Strategic Management Journal, 2002,24 (2):97-125.
[2]财政部企业司编写.企业财务通则解读[M].北京：中国财政经济出版社.2010.
[3]蔡昌银,企业核心能力与财务管理能力研究[J],经济师,2006,(1)：233-234.
[4]蔡维灿.基于企业可持续发展的财务能力培育研究[J].湖北社会科学,2011,(3)：71-74.
[5]查剑秋等.战略管理下的企业内控与企业价值关系实证研究[J].审计研究,2009,(1)：76-80.
[6]常建坤、王永贵.顾客关系能力的关键维度及其对顾客资产的驱动过程研究——基于顾客的视角[J].管理世界,2007,(11)：162-163.
[7]陈爱早,企业财务核心竞争力探析[J],财会通讯,2008,(3)：44-45.
[8]陈共荣、龚慧云.构建现代企业财务分析学的思考[J].财经理论与实践,1996,(5)：33-35.
[9]陈键.银企关系与信贷可获得性、贷款成本——基于2003年NSSBF调查的实证分析[J].财贸经济,2008,(1)：86-93.
[10]陈晶璞、宋效中,企业财务核心能力的理论辨析,财政与金融[J],2007,(6)：159-160.
[11]陈晶璞.论企业财务能力[J].技术经济,2005,(7)：60-61.
[12]陈晶璞.企业财务能力评价模型[J].燕山大学学报,2005,(9)：423-427.
[13]陈玉珍.财务风险控制与企业财务核心能力的提升[J].会计之友,2007,(6下)：86-87.
[14]陈峥.基于彭罗斯内生成长论的现代人力资源管理创新[J].中央财经大学学报,2010(4)：76-81.
[15]程宏伟.试论财务管理能力[J].上海会计,2002,(2)：31-33.
[16]程晓陵等.公司治理结构对内部控制有效性的影响[J].审计研究,2008,(4)：53-61.
[17]程新生.信用风险管理：从内部绩效评价到客户公司治理风险评价——基于LS公司信用风险管理系[J].会计研究,2010,(12)：76-81.
[18]池国华.信用经济下企业应收账款的全程管理模式[J].管理世界,2009,(6)：176-177.
[19]丁胜红、盛名泉.人本资本信息披露研究[J].《财会月刊》,2009,(4)：7-8.
[20]丁友刚、胡兴国,内部控制、风险控制与风险管理——基于组织目标的概念解说与思想演进[J].会计研究,2007,(12)：51-54.
[21]董保宝、葛宝山、王侃.资源整合过程、动态能力与竞争优势：机理与路径[J].管理世界,2011,(3)：92-101.
[22]杜晓荣.企业战略管理的财务支撑体系研究[J].商业现代化,2007,(3)：67.
[23]杜晓荣.企业战略管理的财务支撑研究[J].生产力研究,2007,(10)：143-145.
[24]樊行健.会计学科的国际协调[J].财会月刊,2004,(A1)：7-8.
[25]樊行健.现代财务经济分析学[M].成都：西南财经大学出版社,2004.
[26]范磊.财务管理能力提升模型(FMCIM)应用研究[D].复旦大学,2008：2-3.
[27](美)方红星、王宏译.COSO制定发布.企业风险管理——整合框架[M].大连：东北财经大学出版社.2005.
[28]方红星等.公司特征、外部审计与内部控制信息的自愿披露——基于沪市上市公司2003—-2005年年报的经验研究[J].会计研究,2009,(10)：44-52.
[29][美]方红星主译.Treadway委员会发起组织委员会(COSO)制定发布并授权翻译.内部控制——整合框架[M].大连：东北财经大学出版社.2008.
[30]谷奇峰、丁慧平.企业能力理论研究综述[J].北京交通大学学报(社会科学版),2009,(1)：17-22.
[31]顾新莲.提高财务管理能力,增强企业财力[J].山西统计,2002,(5)：41.
[32]郭小金、熊凌云,厘清企业财务资源整合的几点认识[J],商业会计,2012,(05)：16-17.
[33]郝成林,齐荣光,郭江山,企业财务竞争力研究[J],财会通讯,2006,(3)：70-71.
[34]郝成林、段英文、刘世英.刍探财务管理的核心能力要素[J].财会月刊(会计版),2005,(11)：13-14.
[35]何韧.银企关系与银行贷款定价的实证研究[J].财经论丛,2010,(1)：57-63.
[36]贺小刚、李新春、方海鹰.动态能力的测量与功效：基于中国经验的实证研究[J].管理世界,2006,(3)：94-103.
[37]黄国良、钟晓东、丁长军.企业财务能力提升问题研究[J].煤炭经济研究,2003,(11)：50-51.
[38]黄世忠.强化公司治理完善控制环境[J].财会通讯,2001,(1)：33-34.
[39](英)吉尔.所罗门、阿瑞斯.所罗门著.李维安、周建译.公司治理与问责制.大连：东北财经大学出版社[M].2006.
[40]蒋卫平,企业财务战略管理——一个企业能力理论视角[J],财经理论与实践,2011,(06)：67-70.
[41]焦豪、魏江、崔瑜.企业动态能力构建路径分析：基于创业导向和组织学习的视角[J]管理世界,2008,(4)：91-106.
[42](荷)杰普.布勒姆,梅农.范多恩,皮亚士.米托尔著.程志刚、张翎、张劲译著.SOX环境下的IT治理[M].大连：东北财经大学出版社.2008.
[43]靳能全.基于核心竞争力的企业财务能力维度研究[J].未来与发展,2010,(4)：61-64.
[44]李彬斌,浅析企业财务管理的创新能力[J],现代商业,2011,(36)：250-251.
[45]李连华等.我国内部控制研究的思想主线及其演变：1985-2005.会计研究[J],2007,(3)：71-78.
[46]李维安.现代企业活力理论与评价[M].北京：中国财政经济出版社,2001.
[47]李享.美国内部控制实证研究：回顾与启示[J].审计研究,2009,(1)：87-96.
[48]刘红薇.财政部：构建企业财务管理能力认证体系[N].经理日报,2011-11-10.
[49]刘红薇.调整完善财政与企业的财务关系[N].中国财经报,2011-11-3.
[50]刘明辉.内部控制鉴证：争论与选择[J].会计研究,2010, (9)：43-50.
[51]刘亚军、刘长庚.基于资源和知识的企业内生成长理论[J].经济问题探索,2008,(3)：91-94.
[52]刘益、陶蕾、王颖.零售商的供应关系稳定性_信任与关系风险间的关系研究[J].预测,2009,(1)：36-41.
[53]刘永泽、池国华主编.企业内部控制制度设计和操作指南[M].大连：大连出版社.2011.
[54]刘玉廷、朱海林、王宏著.中国内部控制改革与发展[M].北京：经济科学出版社.2010.
[55]刘玉廷等.提升企业内部控制有效性的重要制度安排——关于实施企业内部控制注册会计师审计的有关问题[J].会计研究,2010,(7)：3-10.
[56]刘真敏、魏顺泽.企业财务核心竞争力的研究[J].会计之友,2009,(12下)：70-72.
[57](美)罗伯特.安东尼,维杰伊.戈文达拉扬著.刘霄仑,朱晓辉译.管理控制系统.北京：人民邮电出版社[M].2010.
[58]罗宏、陈燕.财务能力与企业核心能力的相关性[J].当代财经,2003,(12)：109-111.
[59]骆良彬等.基于AHP的上市公司内部控制质量模糊评价[J].审计研究,2008,(6)：84-96.
[60]马君、陈锟、朱南.基于企业持续竞争优势的隔离机制研究[J].华东经济管理,2005,(1)：64-67.
[61]美国管理会计师协会(IMA)发布.张先治,袁克利主译.财务报告内部控制与风险管理[M].大连：东北财经大学出版社：2008.
[62]孟从敏,论企业财务的核心竞争能力[J],会计之友,2009,(8)：32-33.
[63]孟焰等.萨班斯法案404条款执行效果及借鉴[J].审计研究,2010,(3)：96-100.
[64]缪艳娟.企业内控规范实施机制的新制度经济学分析[J].会计研究,2010,(11)：33-39.
[65]牟文、程宏伟.论财务管理能力[J].经济体制改革,2002,(3)：56-58.
[66]潘琰等.论内部控制理论之构建：关于内部控制基本假设的探索[J].会计研究,2008,(2)：63-67.
[67]泮微微.IS09000认证体系趋势理性研究[J].中国新技术新产品,2009,(16)：78.
[68]企业内部控制编委会编著.企业内部控制配套指引解读与案例分析[M].上海：立信会计出版社.2010.
[69]邱冬阳等.内部控制信息披露与IPO抑价——深圳中小板市场的实证研究[J].会计研究,2010,(10)：34-39.
[70]施金影.企业财务能力分析体系探讨[J].会计之友,2009, (2下)：26-27.
[71]施京京.IS09000认证全面解读[J].中国质量技术监督,2005：51-52.
[72]施先旺.内部控制理论的变迁及其启示[J].审计研究,2008,(6)：79-83
[73]斯蒂芬.A.罗斯.公司理财[M].北京：机械工业出版社,2009
[74][美]斯蒂文.M.布瑞格著.南京大学会计与财务研究院译.会计控制最佳实务[M].大连：大连出版社.2009.
[75]宋献中、罗宏.核心能力、财务核心能力与企业价值创造[C].第九届财务学科建设研讨会论文集,2003.
[76]孙群、汪清.论企业财务核心能力[J].安徽大学学报(哲学社会科学版),2003,(2)：116-121.
[77]孙新宪、胡建琦,财务核心能力研究,财会通讯[J],2006,(12)：36-39.
[78]唐春晖.知识、动态能力与企业持续竞争优势[J].当代财经,2003,(10)：68-70.
[79]陶志峰、陈殷华、易卫平.企业的动态能力分析框架[J].生产力研究,2001,(6)：139-141。
[80]汪克夷.上市公司投资者关系管理的维度构成与测量[J].东北大学学报(社会科学版),2010,(1)：29-33.
[81]王保平等编著.企业内部控制操作实务与案例分析[M].北京：中国财政经济出版社.2010.
[82]王斌、高晨.组织设计、管理控制系统与财权制度安排[J].会计研究,2003,(3)：15-22.
[83]王海林.内部控制能力评价的IC-CMM模型研究[J].会计研究,2009,(10)：53-59
[84]王化成.20世纪西方财务管理的五次浪潮[N].中国财经报,1997-11-08.
[85]王化成.财务管理研究[M].北京：中国金融出版社.2006.
[86]王庆成.关于财务管理学体系的研究[M].财务研究(1).1991.
[87]王庆喜、宝贡敏.企业资源理论述评[J].经济学研究,2004,(9)：6-11.
[88]王稳等.企业风险管理理论的演进与展望[J].审计研究,2010,(4)：96-100
[89]王贤斌、董必荣.资源基础论与代理问题[J].财贸研究,2007,(5)：145-146.
[90]王小军.论企业财务管理能力的内涵及建设[J].太原城市职业技术学院学报,2008,(2)：21-22.
[91]王竹泉等.控制结构+企业文化：内部控制要素新二元论[J].会计研究,2010,(3)：28-35
[92]魏红英.提升财务管理能力的思考[J].求实,2006,(1)：162-163.
[93]吴超鹏、吴世农.管理者行为与连续并购绩效的理论与实证研究[J].管理世界,2008,(7)：126-133.
[94]吴树畅.环境不确定条件下企业动态财务能力的分析框架[J].财务与金融,2011,(2)：25-29.
[95]吴水澎.财务会计基本理论研究[M].沈阳：辽宁人民出版社.1996.
[96]吴炎太等.基于生命周期的信息系统内部控制风险管理研究[J].审计研究,2009,(6)：87-92
[97]谢全胜.谈企业核心竞争力的另类源泉——财务能力[J].金融与经济,2005,(5)：78-79.
[98]谢志华.内部控制：本质与结构[J].会计研究,2009,(12)：70-75.
[99]徐可、徐二明.企业资源学派与能力学派的回顾与比较[J].经济管理,2002,(2)：10-17.
[100]徐玉德编著.企业内部控制设计与实务[M].北京：经济科学出版社.2009.
[101]阎达五,陆正飞,论财务战略的相对独立性——兼论财务战略及财务战略管理的基本特征[J],会计研究,2000,(09)：2-6.
[102]阎达五、杨有红.内部控制框架的构建[J].会计研究,2001,(2)：9-14.
[103]杨敏,企业财务核心竞争力探究[J],财会研究,2008,(11)：63-64.
[104]杨雄胜.内部控制的性质与目标：来自演化经济学的观点[J].会计研究,2006,(11)：45-52.
[105](美)尤金.F.布里格姆,菲利普.R.戴夫思,王化成,黄磊(译).中级财务管理[M].第八版.北京：中国人民大学出版社,2009.
[106]尤金.F.布里格姆.中级财务管理[M].北京：中国人民大学出版社,2009.
[107](‘美)詹姆斯.C.范霍恩,刘志远(译).财务管理与政策[M].第十二版.大连：东北财经大学出版社,2011.
[108]詹姆斯.C.范霍恩.财务管理与政策[M].大连：东北财经大学出版社,2011.
[109]张和玉,企业财务核心能力的综合评价[J],财务探索,2007,(3)：22-23.
[110]张继德.企业内部控制基本规范实施与操作[M].北京：经济科学出版社.2009.
[111]张继德编著.企业内部控制配套指引实施与操作[M].北京：经济科学出版社.2011.
[112]张洁.试论财务管理能力[J].现代审计与会计,2004,(6)：52.
[113]张俊民.企业财务分析[M].北京：经济科学出版社,1996.
[114]张龙平等.美国内部控制审计的制度变迁及其启示[J].会计研究,2009,(2)：75-80
[115]张倩、陈兴述,企业财务核心竞争力构成要素及其关系辨析[J],财会通讯,2008,(7)：43-44.
[116]张淑英、刘朝臣、王琳.安徽省上市公司综合财务能力实证分析[J].技术经济,2008,(1)：120-125.
[117]张先治、韩季瀛.现代财务分析[M].北京：中国财政经济出版社,2003.
[118]张先治.构建中国财务分析体系的思考[J].会计研究,2001, (6)：33-39.
[119]张先治.会计报表演变与财务管理变革[J].会计之友,2003,(7)：18.
[120]张先治等.基于投资者需求的上市公司内部控制实证分析[J].会计研究,2004,(12)：55-61
[121]张晓杰.建立矩阵式内部控制机制的设想[J].审计研究,2010,(3)101-104.
[122]张昕.基于能力理论的企业财务管理能力评价研究[J].企业家天地,2007,(1)：92-93.
[123]张星文.企业财务能力诊断指标体系的构建[J].财会月刊,2003,(A12)：12-13.
[124]张颖等.我国企业内部控制有效性及其影响因素的调查与分析[J].审计研究,2010(1)：75-81.
[125]赵华、张鼎祖,企业财务柔性的本原属性研究[J],会计研究,2006,(06)：63-69.
[126]郑石桥等.内部控制结构类型、影响因素及效果研究[J].审计研究,2009,(1)：81-86.
[127]郑伟,企业财务资源整合探讨[J],财会通讯,2008,(09)：28-31.
[128]钟玮等.内部控制系统要素功能耦合与动态演进[J].审计研究,2010,(4)：52-56.
[129]周普,陈兴述,财务核心竞争力评价指标权重设计[J],财会通讯,2007,(3)：42-43.
[130]周普、陈兴述,企业财务核心竞争力评价指标探讨[J],财会通讯,2006,(9)： 23-24.
[131]朱华建,集团化商业企业管控的借鉴[J],湖北社会科学,2011,(2)：85-87.
[132]朱华建、张盛勇、高宏伟,21世纪以来我国内部控制研究主题及述评[J],会计研究,2011,(11)：57-64.
[133]朱华建、付业宁,《国有企业预算管理及改进研究》[J],中国发展,2012,(8)：34-38.
[134]朱开悉.财务管理目标与企业财务核心能力[J].财经论丛,2001, (5)：50-56.
[135]朱开悉.企业财务核心能力及其报告[J].会计研究,2002,(2)：41-44.
[136]庄亚明、李金生、何建敏.企业成长的内生能力模型与实证研究[J].科研管理,2008,(5)：155-166.
[137]Amit.R, Schoemaker, P.J.H. Strategic assets and organizational rent [J]. Strategic Management Journal, March 1993:33-46.
[138]Arner Douglas, Hsu Berry, Pu Lifen. Credit Rating in China [J].Chinese Law & Government,2010,3:3-7.
[139]Barney, J.B. Is the Resource-Based View a Useful Perspective for Strategic Management Research? Yes [J]. Academy of Management Review, January 2001:41-56
[140]Barney, J.B. Gaining and sustaining competitive advantages Reading, MA:Addison-Wesley,1997.
[141]Barney,J.B.Firm resources and sustained competitive advantage[J].Journal of Management, January 1991:99-120.
[142]Birger Wernerfelt. A Resource-Based View of the Firm[J]. Strategic Management Journal, June 1984:171-180.
[143]C.K. Prahalad, Gary Hamel. The core competence of the corporation [J]. Harvard Business Review, June 1990:1-15
[144]C.Marston. The Organization of the Investor Relations Function by Large UK Quoted Companies [J]. University of Northumbria Newcastle UK, March 1996:477-488.
[145]Catherine L. Wang and Pervaiz K. Ahmed. Dynamic capabilities:A review and research agenda [J]. International Journal of Management Reviews, March 2007:31-51
[146]Christine Oliver. Sustainable Competitive Advantage:Combining Institutional and Resource-Based view. Strategic Management Journal,1997 (9):697-713
[147]Collis, D.J, Montgomery, C.A. Corporate Strategy:Resources and the Scope of the Firm, Irwin:McGraw -Hill,1997.
[148]Conner, K.R. A historical comparison of resource-based theory and five schools of thought within industrial organization economics:do we have a new theory of the firm [J]. Journal of Management, January 1991:121-154.
[149]David J. Teece. Explicating Dynamic Capabilities:The Nature and Micro foundations of (Sustainable) Enterprise Performance [J]. Strategic Management Journal, August 2007:1319-1350.
[150]David. J. Teece, Gary Pisan. The Dynamic Capabilities of Firms:An Introduction [J]. International Institute for Applied Systems Analysis, October 1994:94-103
[151]Dierickx.L, Cool.K. Asset stock accumulation and sustainability of competitive advantage [J]. Management Science, December 1989:1504-1511.
[152]Dorothy Leonard-Barto. Core Capabilities and Core Rigidities:Paradox in Managing New Product Development [J]. Strategic Management Journal, February 1992:111-125.
[153]Enzin K.Stahl, Kurt Matzler, Hans H. Hinterhuber. Linking customer lifetime value with shareholder value [J]. Industrial Marketing Management, March 2003.267-279.
[154]Fama E F, Jensen M C. Separation of Ownership and Control. Journal of Law and Economics,1983.301-325
[155]Fama E F.Efficent Capital Markets:A Review of Theory and Empirical Work. Journal of Finance, May 1970.383-242.
[156]Heinz K. Stahl, Kurt Matzler, Hans H. Hinterhuber. Linking customer lifetime value with shareholder value [J].Industrial Marketing Management, May 2003:267-279.
[157]Kathleen M. Eisenhard, Jeffrey A. Martin. Dynamic capabilities:What are they? [J].Strategic Management Journal, October 2000:1105-1121.
[158]Lei-Yu Wu.Applicability of the resource-based and dynamic-capability views under environmental volatility [J]. Journal of Business Research, January 2010:27-31.
[159]Leonard-Barton, Dorothy. Core Capabilities and Core Rigidities:A Paradox in Managing New Produce Development [J].Strategic Management Journal,1992, 13:111-125.
[160]Meyer.M.H, A.ELehnerd.The Power of Product Platforms; Building Value and Cost Leadership. New York:The Free Press,1997.224-231.
[161]P.N. Subba Narasimha. Strategy in Turbulent Environments:The Role of Dynamic Competence [J]. Managerial and Decision Economics, June 2001:201-212.
[162]P.N.Subba,Narasimba. Strategy in Turbulent Environments:The Role of Dynamic Competence. Managerial and Decision Economics Management.Dects.Ecom 2001 (22)
[163]Penrose, E.T. The theory of the growth of the firm [J]. New York:Wiley,1959.
[164]Peteraf,M.A.The cornerstones of competitive advantage:A resource-based view[J].Strategic Management Journal, March 1993:171-180.
[165]Raffia's and Zolfo's.Determining key capabilities of a firm using analytic hierarchy process. Production Economics,2002 (7):24-39.
[166]Stein, J.C. Internal Capital Markets and the Competition for Corporate Resources. Working paper, May 1995.
[167]Teece D, Pisano G, Shuen A. Dynamic Capabilities and Strategic Management[J].Strategic Management Journal,1997,18 (7):509-533.
[168]Wernerfeh B.A Resource-Based View of the Firm[J]. Strategic Management Journal, 1984,5 (2):171-180.
[169]Winter S.GUnderstanding dynamic capabilities.working paper, Regan and H. Joes Center, the Wharton School, University of Pennsylvania, WP 2002, (5)
[170]Zollo M, Winter S G. Deliberate learning and the Evolution of Dynamic Capabilities [J]. Organization Science,2002,13 (3):339-351.
[171]Zott C. Dynamic Capabilities and Emergence of Intra-Industry Differential Firm Performance:Insights from a Simulation Study [J].Strategic Management Journal, 2002,24 (2):97-125.
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |