本文突出了递进研究的思路,采用规范研究和案例研究相结合的研究方法,
具体从提出问题、分析问题、解决问题,和从理论到实践的顺序展幵研究,即:
首先回顾财务管理控制理论;其次对信息时代电子商务环境下财务管理控制的特
点进行了系统的阐述,通过采用系统研究和比较分析等方法分析传统财务管理控
制在电子商务型公司的主要缺陷,设计出TZ公司结算中心财务管理控制优化方案,
即它将融合以网络为代表的信息技术和先进的财务控制体系,以财务为中心汇合
各业务流程,将会计核算制度、财务会计报告制度和财务管理制度渗透于业务流程
中,实现商流、物流、信息流和资金流的“四流合一”,从而使资源有序高效共享,
并达到以财务为中心的控制目标。本文具体指出实施TZ公司构建以财务控制为核
心的“四流合一”的财务控制体系的必要性和可行性,对TZ公司财务治理体制,
财务信息管理控制,和公司软环境等进行了阐述,并围绕财务控制的核心对经济
活动从物流,商流,信息流和资金流的方面进行逐一分解,以“四流合一”的方
式对TZ公司的资源进行集屮,并加强会计核算制度,财务报告制度和财务管理制
度,提高效率和风险控制。同时,强调电子商务环境下信息安全控制,从而实现
TZ公司的业务与财务的协同完善,和财务管理信息化的优化。本文最后对财务管
理控制的优化方案的实施效果进行了预测并提出了 TZ在实施以财务为核心的“四
流合一 “的财务管理控制过程中应注意的问题,同时对TZ财务管理控制优化的未
来进行了展银。
关键词:TZ公电子商务;财务符理信息化;四流合;财务控制体系
ABSTRACT
In a sense, the rising E-Business really promotes the acceleration of economic
globalization. The development of E-Business on the internet provides more space and
probabilities for a variety of new finance and management model to be more effectively,
and brings a comprehensive and fundamental revolution to corporate accounting system.
Whether Travelzen can make full use of E-business to create competitive advantage,
cooperate business with finance better, control management information system, and to
realize financial management infomationization has been becoming the key to
companies&39; survival and development.
This paper highlights the idea of progressive research, using normative research
method, which is combined with actual case in real environment. Specifically speaking,
1carried out the research from asking question, analyzing question, to solving problems,
and from theory to practice. That is, firstly this paper recalls financial management;
secondly, this paper elaborates systematically the characteristics of financial
management under e-commercc environment of information age. By using systematic
method, competitive analysis and so on to analysis main shortcoming of traditional
financial management in e-commcrcc corporate, this paper carries out optimizing
financial management scheme for Travelzen settlement center. That is, information
teleology represented by network merging with advance financial management theory
and methods, and making the four physical distribution, “capital flow, “information
flow”,“business flow into one in order to reach the goal of sharing the resource and
information, around the axis of core cooperate. This paper points out the feasibility of
implementing information centralized management model in Travelzen financial
management, and elaborates the installation, organization structure, function position
and so on of Travelzen finance settlement center. Besides, in order to realize financial
information centralized management under Travelzen multi-corporate structure, this
model can help to centralize the resources in Travelzen by the way of merging four
flows into one”,strengthen accounting system, finance reporting system and finance
management system, and improve dTiciency and control risk. Last but not the least, this
paper forecast the implementing effect of financial management informationization and
points out the questions during the process of Travelzen implementing the finance
management informationization. Meanwhile, the paper looks into the future of
Travelzen financial management informationization.
Key words: Travelzen; E-business; financial management informationization; four
flows into one; financial control system
第1章绪论
1.1选题背景和意义
伴随着不断变化的全球经济体化进程和飞速发展的IT技术,人类社会巳跨
入知识经济时代,企业之M克争已从工业经济吋代的产品、市场竞争转向服务和
知识、信息的竞争。H益发展的Internet网络技术和新兴的网络经济推动;Tf企业
经营模式发生了深刻变革,即从传统模式11向利用先进倍息技术的屯子商务。在
这种大背景下,电子商务产业得到很好的发展,似同时也存在游系列的问题,
可谓机遇与挑战并存。毋庸贸疑,无论在传统行业还足屯子商务行业,财务t理
…1佶于重要地位,足企业管理。。。
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