企业财务决策群体成员构成因素及建议

Abstract

企业的财务决策重要而复杂,为了提高其正确率,规避其风险,企业财务决策必须实行群体决策方式。群体大小、成员的年龄和差异性等群体构成特征是影响企业财务群体决策绩效的重要因素。我国企业财务决策群体成员的构成,应结合企业实际选择合适比例的财务主体,根据决策内容确定决策群体的合理人数,确定合理的财务决策人员的年龄结构,适度加大财务决策群体成员的差异性和互补性,使结构优化。

Financial decision is important and complicated to an enterprise,in order to improve its correct rate and evade its risk,it's necessary to imply group decision in financial decision.Characters of group constitution,such as group size,age and heterogeneity of members,are important factors which influence performance of financial decision.Choose proper financial decision group members according to the facts of the enterprise,make a proper size of the decision group according to the decision content and age of financial decision members,increase the heterogeneity and homogeneity of financial decision members,are suggestions to the group members' constitution in Chinese enterprise.