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(一)ERP视角下财务管理的运维变化1.ERP带动财务管理的目标创新(1)“相关方利益最大化”目标的提出。众所周知,随着经济环境的不断变化,传统财务管理目标的演变经历了“产值最大化→利润最大化→股东价值最大化→企业价值最大化”的过程,而随着ERP的广泛应用,财务管理创新提出了“相关方利益最大化”的目标。“相关方利益最大化”是企业在生产经营过程中基于博弈均衡理论视角,充分考虑与之可能存在协作或矛盾冲突等相关方利益条件下,兼顾各
(A) changes in the operation and maintenance of financial management under the ERP perspective 1.ERP driven innovation in financial management (1) “the interests of stakeholders to maximize ” goal. As we all know, with the constant changes in the economic environment, the evolution of traditional financial management has undergone the process of “maximizing output value, maximizing profit, maximizing shareholder value and maximizing enterprise value.” With the widespread application of ERP, Financial management innovation puts forward the goal of “maximizing the interests of relevant parties.” “Maximize the interests of interested parties ” is based on the theory of game equilibrium theory in the course of production and operation, taking full account of possible conflicts of interest and cooperation with other stakeholders such as the interests of both parties