摘要
在大数据环境下,煤炭企业以财务数据信息资源为核心的财务管理转型是供给侧结构性改革和转型升级的重要内容之一。围绕企业战略主张和财务管理价值创造,总结了大数据环境下的煤炭企业财务管理转型的理论框架,并借鉴冀中能源峰峰集团财务管理转型的案例,对煤炭企业财务管理转型的动因和模式进行了深入剖析,以期为新时代我国煤炭企业财务管理转型提供有效的理论支撑和实践指导。
Under the environment of big data,financial management transformation,taking financial data information resources as the core in coal enterprises,is one of the important contents of supply-side structural reform and coal industrial transformation and upgrading.In this paper,the theoretical framework of financial management transformation in coal enterprises under the environment of big data was summarized based on enterprise strategic proposition and financial management value creation,and learned from the case of financial management transformation in Jizhong Energy Fengfeng Group,and deeply analyzed the reasons and modes of financial management transformation in coal enterprises,providing effective theoretical support and practical guidance for financial management transformation of China＇s coal enterprises in the new era.
作者
张建峰
Zhang Jianfeng(School of Management,China University of Mining ＆ Technology,Beijing,Haidian,Beijing 100083,China)
出处
《中国煤炭》
2018年第10期43-48,共6页
China Coal
关键词
大数据
煤炭企业
财务管理转型
案例研究
big data
coal enterprises
financial management transformation
case study
