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随着经济全球化和以IT技术为代表知识经济时代的到来,企业间的市场竞争日益加剧,企业开始将更多的注意力转移到外部效率的提升和挖掘,希望通过外部资源整合来提升企业效率,为“虚拟企业”这种新的组织形式和管理模式的产生创造了契机。“虚拟企业”具有节约交易费用和提高异质性核心竞争力的双重优点。但“虚拟企业”也面临着一些很大的运营风险,这些风险如果管理控制不好,将给“虚拟企业”的合作伙伴间造成巨大的损失。文中试图从财务控制角度探讨规避“虚拟企业”的运营风险问题。
With the advent of economic globalization and the arrival of knowledge-based economy represented by IT, the market competition among enterprises is getting worse day by day. Enterprises are beginning to shift their attention more to the promotion and excavation of external efficiency. They hope to promote enterprises through external resource integration Efficiency, creating a new opportunity for the emergence of a new form of organization and management such as “virtual enterprise.” “Virtual Enterprise ” has the dual advantages of saving transaction costs and improving heterogeneous core competitiveness. However, Virtual Enterprise also faces some great operational risks. If these risks are not well controlled, it will cause huge losses to the partners of Virtual Enterprise. This article attempts to explore from a financial control perspective to avoid “virtual enterprise ” operational risk issues.