摘 要
随着经济全球化进程的加速，跨国公司面临的经营环境日益复杂多变，构建有效的全球财务预算管理体系成为提升其竞争力的关键。本文旨在探讨跨国公司全球财务预算管理体系的构建，以解决现有体系中存在的信息不对称、协调困难等问题。通过对多家跨国公司的深入调研，结合财务管理理论与实践，采用文献研究法、案例分析法和比较研究法等方法进行研究。研究发现，成功的跨国公司通过建立统一的预算编制流程、灵活的资金调配机制以及高效的绩效评估体系，实现了对全球业务的有效管控。创新点在于提出基于数字化平台的预算管理框架，强调数据共享与实时监控的重要性，同时引入风险预警机制确保财务安全。
关键词：跨国公司 全球财务预算管理 数字化平台
Abstract
With the acceleration of economic globalization, the business environment of multinational corporations is becoming increasingly complex and changeable, and the construction of an effective global financial budget management system has become the key to enhance their competitiveness. This paper aims to explore the construction of the global financial budget management system for multinational corporations to solve the problems of information asymmetry and coordination difficulties in the existing system. Through the in-depth research of many multinational companies, combined with financial management theory and practice, using literature research method, case analysis method and comparative research method and other methods for research. The study found that successful multinational companies have achieved effective control of their global business by establishing a unified budgeting process, a flexible fund allocation mechanism and an efficient performance evaluation system. The innovation point is to propose a budget management fr amework based on the digital platform, emphasizing the importance of data sharing and real-time monitoring, and introducing a risk early warning mechanism to ensure financial security.
Keyword:Multinational Corporation Global Financial Budget Management Digital Platform
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2跨国公司财务预算管理的理论基础 2
2.1财务预算管理的基本概念 2
2.2跨国公司财务管理的特点 3
2.3全球化对财务预算的影响 3
3跨国公司全球财务预算管理体系框架构建 4
3.1构建原则与目标设定 4
3.2组织架构设计 5
3.3预算编制流程优化 5
4跨国公司全球财务预算管理实施策略 6
4.1信息化平台建设 6
4.2风险控制机制 7
4.3绩效评价体系 8
结论 8
参考文献 10
致谢 11
随着经济全球化进程的加速，跨国公司面临的经营环境日益复杂多变，构建有效的全球财务预算管理体系成为提升其竞争力的关键。本文旨在探讨跨国公司全球财务预算管理体系的构建，以解决现有体系中存在的信息不对称、协调困难等问题。通过对多家跨国公司的深入调研，结合财务管理理论与实践，采用文献研究法、案例分析法和比较研究法等方法进行研究。研究发现，成功的跨国公司通过建立统一的预算编制流程、灵活的资金调配机制以及高效的绩效评估体系，实现了对全球业务的有效管控。创新点在于提出基于数字化平台的预算管理框架，强调数据共享与实时监控的重要性，同时引入风险预警机制确保财务安全。
关键词：跨国公司 全球财务预算管理 数字化平台
Abstract
With the acceleration of economic globalization, the business environment of multinational corporations is becoming increasingly complex and changeable, and the construction of an effective global financial budget management system has become the key to enhance their competitiveness. This paper aims to explore the construction of the global financial budget management system for multinational corporations to solve the problems of information asymmetry and coordination difficulties in the existing system. Through the in-depth research of many multinational companies, combined with financial management theory and practice, using literature research method, case analysis method and comparative research method and other methods for research. The study found that successful multinational companies have achieved effective control of their global business by establishing a unified budgeting process, a flexible fund allocation mechanism and an efficient performance evaluation system. The innovation point is to propose a budget management fr amework based on the digital platform, emphasizing the importance of data sharing and real-time monitoring, and introducing a risk early warning mechanism to ensure financial security.
Keyword:Multinational Corporation Global Financial Budget Management Digital Platform
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2跨国公司财务预算管理的理论基础 2
2.1财务预算管理的基本概念 2
2.2跨国公司财务管理的特点 3
2.3全球化对财务预算的影响 3
3跨国公司全球财务预算管理体系框架构建 4
3.1构建原则与目标设定 4
3.2组织架构设计 5
3.3预算编制流程优化 5
4跨国公司全球财务预算管理实施策略 6
4.1信息化平台建设 6
4.2风险控制机制 7
4.3绩效评价体系 8
结论 8
参考文献 10
致谢 11
