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alibaba集团财务管控模式分析

2020-08-05 16:35:05分类:MBA论文 阅读:

 

  随着经济的高速发展,企业呈现出跨行业、跨地域乃至跨国的集团化发展趋势,企业规模日益扩大,组织架构愈益复杂,由于委托代理问题的存在,集团化管控特别是财务管控的科学性和有效性问题成为影响企业健康可持续发展的一个突出问题。控制力是大型企业集团的核心竞争力,我国企业集团管理普遍存在过度集权或过度分权的问题,统分适度的财务管控模式成为大型企业集团保持旺盛生命力的根本保障。

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  alibaba集团作为新兴互联网企业集团的代表,企业规模巨大,不仅要面对企业扩张带来的管理问题,还要应对外部环境的不确定性、技术上的创新性和用户需求的多变性等诸多问题的考验,对其财务管控模式的科学性和有效性提出了更高的要求。为了应对这种挑战,alibaba的财务管控模式在其发展历程中同样经历了集权和分权的困扰,直至基于其“大中台、小前台”的运营战略提出了统分结合的财务管控模式。

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  本文选择alibaba做为案例进行大型企业集团的财务管控模式研究,主要采用了理论分析与案例研究相结合的方法,基于委托代理理论、集团财务管控理论、风险管控理论,对其财务管控模式的演变过程进行了梳理,厘清了其集权化、分权化、统分结合的三个财务管控阶段和特点,重点总结了alibaba基于“大中台、小前台”的统分结合的财务管控模式的科学性和有效性:创新常态化的员工“轮岗”制度是alibaba实行“统分结合”财务管控模式的重要前提;灵活高效、及时可靠的“中台”满足了集团快速扩张需要的同时,也带来了如员工创客化、机构精简化、流程标准化、手段智能化、控制精准化、成效显著化等优势。

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  alibaba基于“大中台、小前台”统分结合的财务管控模式对其他企业的集团化发展提供了有益的借鉴:基于组织再造提升企业健康可持续发展的能力,立足财务管控的统分适度性打造企业的核心竞争力,充分利用现代信息技术实现组织变革。

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http://www.xuebalw.com/mbalw/alibaba集团财务管控模式分析

alibaba集团财务管控模式分析

  关键词:alibaba, 统分结合, 财务管控模式

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  ABSTRACT

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  With the rapid development of economy, enterprises have shown the trend ofcollectivization across industries, regions and even countries The scale of enterprisesis expanding day by day, and the organizational structure is becoming more and morecomplex Due to the existence of principal-agent problems, the management andcontrol of collectivization, especially the scientific and effective problems of financialmanagement and control, has become a prominent issue that affecting the healthy andsustainable development of enterprises Control power is the core competitiveness oflarge enterprise groups But there is a general problem of excessive centralization orexcessive decentralization in the management of enterprise groups in China A modeof finical management and control with moderate centralization or decentralizationhas become the fundamental guarantee for large enterprise groups to maintain theirvigorous vitality

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  As a representative of the emerging internet enterprise group, 阿里巴巴 Group has ahuge scale It not only has to face the management problems that brought by theexpansion of the enterprise, but also has to deal with the test of the uncertainty of theexternal environment, technological innovation and the variability of user’s needs,which puts forward a higher requirement for the sicentificity and effectiveness of itsmode of financial management and control In order to meet these challenge,阿里巴巴's model of financial management and control has also experienced thedistress of centralization and decentralization in its development process, until it putforward a combination of centralization and decentralization mode of financialmanagement and control based on its "Big Middle office, Small Front Office" operation strategy

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  This paper chooses 阿里巴巴 as a case to study the mode of financial management andcontrol of large enterprise groups and mainly uses the method of combination of thetheory and case study In the light of the theory of principal-agent and group financialmanagement and control, this paper sorts the evolution process of its mode offinancial management and control, and clarifies the centralization, decentralizationand combination of centralization and decentralization of its finical management andcontrol and the characteristics of these three phases, and emphatically summarizes thesicentificity and effectiveness of its combination of centralization and decentralizationmode of financial management and control based on the "Big Middle Office, SmallFront Office": the "rotation" system of employees with innovative normality is animportant prerequisite for 阿里巴巴 Group to implement the "combination ofcentralization and decentralization" mode of financial management and control;flexible, efficient, timely and reliable "Middle Office" not only meets the needs ofrapid expansion of the group, but also brings advantages such as staff become mak-er,organization simplification, process standardization, means intellectualization, controlprecision and achieve significant results and so on

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