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当前,Internet的普及和发展,交互式Web应用的出现导致了电子商务浪潮的风起,Internet作为网络经济乃至知识经济的引擎将彻底改变人们的生存环境和企业的经营管理模式,特别是电子商务跨越了空间和时间的限制,直接对原有的商务模式发起猛烈的冲击,从而也重新定义了新经济时代企业生存、发展的全新规则。一方面给企业的发展带来了前所未有的机遇,使企业日益呈现资产规模大、资本链条长、管理跨度宽、地域分布广的态势;另一方面,也使得企业财务管理日趋复杂,财务会计问题不断增多,财务监控的力度不断弱化。而中国企业在面临网络化生存的同时,还须面对WTO和经济全球化的挑战。财务作为企业管理的核心,作为实现电子商务的重要环节,用户对企业显然提出了更高的要求。
At present, the popularization and development of Internet and the emergence of interactive Web application lead to the rise of e-commerce wave. Internet, as the engine of network economy and even knowledge-based economy, will completely change people’s living environment and business management mode, especially e-commerce It has violated the limitation of space and time and directly launched a violent impact on the original business model. It also redefined the new rules for the survival and development of enterprises in the new economic era. On the one hand, it has brought unprecedented opportunities for the development of enterprises, making the enterprises increasingly showing the situation of large-scale assets, long capital chain, wide management span and wide geographic distribution; on the other hand, it makes the financial management of enterprises increasingly complicated, Increasing, the intensity of financial monitoring continue to weaken. While Chinese enterprises are faced with network survival, they must also face the challenge of WTO and economic globalization. Finance as the core of enterprise management, as an important part of the realization of e-commerce, the user clearly put forward higher requirements for the enterprise.