摘要
本文运用管理学、经济学、财务管理学等各学科理论知识,分析通信服务
企业在发展时面临不同生命周期,从企业实际出发,根据各阶段的财务管理不
同特征,重点从财务战略、全面预算管理、营运资金管理和财务绩效考核等四
个方面提出不同的管控办法,同时以JX通信服务公司中分别处于初创期、成长
期、成熟期的子公司为例,采取了不同的对应财务管控办法。例如对于初创期
的公司采取以资本预算为主的预算管理模式,对于发展期采取销售收入、成本、
利润为核心的全面预算管理模式,对于成熟期的采取以成本管理为核心的预算
管理模式等等,希望可以在通信服务企业的可持续发展和财务管控体系上有所
创新,总结提出能尽量延长集团企业寿命,创建百年老店的财务管控办法,从
而使企业最终具有较强国际竞争力的大型企业集团。
关键词:企业生命周期通信服务企业财务管控体系
ABSTRACT
In this paper, by using management science, economics, financial management
and other disciplines of theoretical knowledge, analysis of communication service
enterprises are facing different life cycle in the development, from the reality of
enterprise financial management, according to the different features of each stage,
and puts forward the different control measures from four aspects of financial
strategic, comprehensive budget management, working capital management and
financial performance appraisal, simultaneously by JX communications Service
Corporation in the start-up period, growth period,mature period, for example, take
different corresponding financial control measures. For example, for the initial phase
of the company adopt a capital budgeting based budget management mode to
innovation in sustainable development of communication service enterprise and the
financial control system, put forward to try to extend business group life, create a
hundred years of financial management and control measures, so as to make the
enterprise of large enterprise groups with strong international competitiveness of the
final.
Key Words: the financial control system of enterprise life cycle communication
service enterprise financial management and control system