大数据时代企业财务管理的变革-《集美大学学报》（哲社版）

文章信息/Info

作者:: 陶海映1; 2; 李治国1; 2; 林纾3; （1.集美大学财经学院，福建厦门 361021；2.集美大学地方财政绩效研究中心，福建厦门 361021；3.集美大学工商管理学院，福建厦门 361021）

Author(s):: TAO Hai-ying; LI Zhi-guo; LIN Shu; (Finance and Economics College of Jimei University，Xiamen 361021, China;Business Administration College of Jimei University，Xiamen 361021, China)

Keywords:: big data; financial management of enterprises; Invisible; strategy

摘要:: 企业活动的关键要素正在逐渐 “无形化”，影响企业价值的关键因素不再是传统的有形要素的投入,而是无形化的数据资源。大数据时代企业财务管理应该从企业战略的高度，积极运用大数据挖掘和创新融资的方式方法，注重无形的战略因素在投资决策模型中的运用。同时，由于“无形化”，企业各项要素流动性加剧，大数据时代企业财务管理也应该比以往更加重视企业营运资本的管理。

Abstract:: The key elements of enterprise activity are gradually “invisible”. The key factor influencing enterprise value is not the input of traditional tangible elements, but the intangible data resource. In the era of big data, the financial management of enterprises should take advantage of the way and method of excavating and innovating financing actively from the height of enterprise strategy, and pay attention to the application of invisible strategic factors in the investment decision-making model. At the same time, because of the “invisible” and the aggravation of the mobility of the various elements of the enterprise, the financial management of enterprises in big data era should pay more attention to the management of the working capital of the enterprise than ever before.