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时至年底,又到盘点时。回望这一年,有许多我们不能忘却的“财事”:宏观层面,欧债危机蔓延、国际市场需求不断萎缩以及中国经济下行压力加大,“过冬论”再起。微观层面,企业面临“走出去”加快、资金管理困难加剧、IPO哑火、预算维新、成本再突围,与此同时,伴随互联经济的发展,企业“云”起。但拨开这些事件和现象的背后,我们发现,推动中国公司理财进步的最大源动力竟是企业财务实践,如徐工的战略财务、海尔的“人单酬”、宝龙的“企业
By the end of the year, to the inventory again. Looking back to this year, there are many things we can not forget: macro level, the spread of the European debt crisis, the shrinking international market demand and the downward pressure on China’s economy, the ”winter theory“ resurgence. On the microcosmic level, the enterprises are faced with the speeding-up of ”going out“, the intensification of fund management difficulties, the IPO mismanagement, the budget revamping, and the cost break through. At the same time, with the development of interconnected economy, the enterprises are starting to ”cloud“. However, behind these incidents and phenomena, we find that the greatest source of motivation to promote the progress of financial management in Chinese companies is actually corporate financial practices such as XCMG’s strategic finance, Haier’s ”unit pay“ and ”