| 面向企业内部的财务预管理系统研究 |
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| 引用本文： | 常立华,佘廉,吴国斌.面向企业内部的财务预管理系统研究[J].软科学,2006,20(1):117-122. |
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| 作者姓名： | 常立华 佘廉 吴国斌 |
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| 作者单位： | 武汉理工大学管理学院,武汉430070 |
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| 基金项目： | 国家自然科学基金资助项目（79570053） |
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| 摘 要： | 财务预警应当区分企业外部使用者和内部使用者建立不同的模型，研究的重心应当转移到企业内部应用士来；运用滚动预算、预警管理理论和信息技术，构建了一个面向企业内部的财务预警管理系统；详细阐述了该系统的构建思路、结构、原理模型、技术要点和应用方法。
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| 关 键 词： | 财务 预警 管理系统 滚动预算 |
| 文章编号： | 1001-8409（2006）01-0117-06 |
| 收稿时间： | 2005-07-18 |
| 修稿时间： | 2005-07-18 |
On the Enterprise- Interior- Oriented Finance Forewarning Management System |
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| CHANG Li- hua, SHE Lian, WU Guo- bin.On the Enterprise- Interior- Oriented Finance Forewarning Management System[J].Soft Science,2006,20(1):117-122. |
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| Authors: | CHANG Li- hua SHE Lian WU Guo- bin |
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| Institution: | School of Management, Wuhan University of Technology, Wuhan 430070 |
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| Abstract: | The authors suggest that different finance forewarning models should be established according to the kinds of users and the focus of research should be shifted from the external application of enterprises to the internal application. Employing continuous budgeting, forewarning management theories and information technologies, the authors establish an enterprise - interior - oriented finance forewarning management system. The paper expounds the train of design thought, structure, principle model, technology essentials and application methods of the system. |
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| Keywords: | finance forewarning management system timeliness continuous budget |
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