Just-In-Time Financial Monitoring Mechanism: Its Meaning, Characteristics and Structure
- 管理学院－已发表论文 
适时财务监控机制是财务管理者充分应用网络系统提供的实时财务信息,对资金流实施及时恰当的监督和控制的运作体系。它具有快速反应、实时和恰当、集成和信息共享的特性。在网络环境下,应从企业治理层和管理层建立适时财务监控的两层级结构。这种结构为企业进行适时财务监控提供了有效途径,克服了多层级结构低效率的弊病。JustInTime Financial Monitoring Mechanism (JITFMM) is a system of monitoring and controlling cash flow timely by making full use of network information. JITFMM has such characteristics as rapid reaction, timeliness and suitability, integration and informationsharing. In the context of network information, it is argued that a twotiered model, which concerns both supervision and management, should be established. JITFMM is an effective approach to financial monitoring in business management and will overcome the drawbacks of traditional multitiered model.